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Codification vs. US GAAP Hierarchy : a preliminary study of the Accounting Lexicon Post-Codification
Garnsey, Margaret R.; Zelka, Sandra L.; Fisher, Ingrid E. (Universidad de Huelva, 2014)The FASB Codification project, announced in 2004, aimed to simplify user access to authoritative GAAP and to create a searchable retrieval system. It entered the verification phase on January 15, 2008 and was completed on ...