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The official web site of the american accounting association. The fasb accounting standards codification® is the source of authoritative generally accepted accounting principles (gaap) recognized by the fasb to be applied to.
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Journal of business administration online vol 9, no 2, fall 2010 1 accounting standards codification and the clarity of financial disclosures. Codification definition, the act, process, or result of arranging in a systematic form or code see more.