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The FASB’s new guidance on Reference Rate Reform is designed to promote a smooth transition away from LIBOR to new reference rates and significantly reduce accounting cost. FASB Chair Russ Golden and members of the project team walk you through how it works.

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Mar 24, 2016 · About the FASB Accounting Standards Codification®. The official source of authoritative, nongovernmental U.S. generally accepted accounting principles (U.S. GAAP) since 2009, the Codification is the result of a major 5-year project involving the FASB, the Financial Accounting Foundation (FAF), the oversight and administrative body of the FASB, and their consultants, along with hundreds of ...

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The FASB Accounting Standards Codification simplifies user access to all authoritative U.S. generally accepted accounting principles (GAAP) by providing all the authoritative literature related to a particular Topic in one place. The term authoritative includes all level AD GAAP that has been issued by a standard setter. The content in the Codification is organized by Topic, Subtopic, Section ...

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