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WEEK3_lecture_spring2012 - Todays topics Codification(brief...

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Today’s topics Codification (brief introduction) GAAP AUDIT Process Codification (drill-down) 1
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Codification FAS 168 (Topic 105 -10-05) -- officially established the Codification Includes SEC guidance but is not an official source of SEC material Reorganization of authoritative accounting literature Effective for interim and annual periods ending after September 15, 2009 Codification issued by FASB on July 1, 2009
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