Web site for new FASB Accounting Standards Codification
The FASB Accounting Standards Codification™ will be the single source
for all authoritative accounting standards in the United States when it
is released.
The Codification is the result of a major four-year
project involving over 200 people from multiple entities. The Codification
structure is significantly different from the structure of existing
accounting standards. The Notice to Constituents provides information
you should read to obtain a good understanding of the Codification
history, content, structure, and future consequences.
Note from Dan Walter:
For those of us in the Equity Compensation world, it is good to know that ASC 718 is the "other" name form FAS 123R. When all of this is finalized and goes live we will post an update with all equity-related ASC codes.
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