For the PCAOB Auditing Standards, numbers refer to chapter and paragraphs. For the FASB Accounting Standards Codification, the numbers refer to area, topic, subtopic, and section. According to the ...

and Maintain and improve the FASB Accounting Standards Codification. The ITC document features input already received from stakeholders and focuses on targeted improvements to GAAP for FASB to ...

This focuses on enhancing financial statement information for investors, reducing cost and complexity, and maintaining the quality of the FASB Accounting Standards Codification. Stakeholders are ...