Accounting Standards Codification
The Accounting Standards Codification is a comprehensive collection of accounting standards and guidance issued by the Financial Accounting Standards Board (FASB). It serves as the single source of authoritative accounting principles for financial reporting in the United States, encompassing a wide range of topics such as revenue recognition, leases, and financial instruments. The Codification is organized into various topics, subtopics, sections, and paragraphs to provide a structured framework for accounting professionals to reference when preparing financial statements and disclosures.
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