Professional research for accountant course: homework fasb

 Please complete the below problems and submit your answers.   

“FASB Codification Access.”  At the American Accounting Association login page enter your username and password furnished.  Once in, find the “Help” section of the landing page. Click the “About the Codification” link. Read the .pdf document  and answer the following questions with information you learned in the document , and through Internet research:

a. Why was codification needed?

b. What is the goal of codification?

c. What authoritative literature does the codification supersede?

d. How is the codification structured? Include as discussion of the topic, subtopics, sections and subsections in your answer.

e. Describe the numerical indexing system.

f. What is a “landing page?”

g. What is the difference between the “general topics landing page,” the “industry topics landing page” and the “subtopics landing page?”

h. What is “pending content?”

i. How is SEC content differentiated from FASB content?

2. Log into the codification database and perform a search on the following terms and answer the related questions:

a. Warranty expense

i. How many results did you get?

ii. Click on “605 Revenue Recognition > 20 Services > 25 Recognition” and summarize what is said in subsection 25-3.

b. Property, plant and equipment

i. How many results did you get?

ii. Click on “360 Property, Plant, and Equipment > 10 Overall > S50 Disclosure” and summarize what is said in subsection S50-1.

c. Extinguishments of Liabilities

i. How many results did you get?

ii. Click on “405 Liabilities > 20 Extinguishments of Liabilities > 10 Objectives” and summarize what is said in subsection 10-1.

Note: It has come to my attention that the FASB deleted the tutorials from their website. Here are some good videos that will help you.

FASB Codification – Part I –

FASB Codification – Part II –

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