The Financial Accounting Standards Board released a proposed ASU containing a set of targeted improvements to the FASB Accounting Standards Codification.

More than 30 accounting rule updates were affirmed by the U.S. standard setter Wednesday as part of a broad refresh of the codification that underpins GAAP.

The structure of the Model Code was used for the two subsequent evidence codification efforts, the Uniform Rules of Evidence and the Federal Rules of Evidence. These codification efforts found greater ...

The Modern Law Review is a general, peer-refereed journal that publishes original articles relating to common law jurisdictions and, increasingly, to the law of the European Union. In addition to ...

FASB recently made the first of several scheduled maintenance updates to its Accounting Standards Codification as part of an effort to simplify the codification’s structure. No guidance will change as ...

Initiate studies and make recommendations to promote international political cooperation, the development and codification of international law, the realization of human rights and fundamental ...

Often, we’re tasked with citing common sources that are nevertheless receive no mention in our chosen style manuals. For College of Business students, accounting standards are one such example. The ...