Implementing New Standards

An important part of the’s mission of developing high-quality standards is monitoring implementation. The accomplishes this by assisting preparers and other practitioners in their understanding and ability to consistently apply new standards. >> More

Effective Dates

Each final Accounting Standards Update has an effective date when companies and nonpublic not for profit organizations are required to implement it. The provides a complete calendar of when recently-finalized Accounting Standards Updates go into effect. >> More


The Accounting Standards Codification™ is the single source of authoritative nongovernmental U.S. Generally Accepted Accounting Principles (GAAP). The offers a number of learning resources to help users get the most out of the Codification. >> More

Just Issued

When the finalizes a new standard, it becomes an Accounting Standards Update, and is integrated into the Accounting Standards Codification™. View recent Updates issued by the >> More

Accounting Standards Codification

On July 1, 2009, the Accounting Standards CodificationTM became the single official source of authoritative, nongovernmental U.S. generally accepted accounting principles (GAAP). Learn about the Codification and how to use it here.

You are watching: It is a gaap standard that copies of a check

Private Company Decision-Making Framework

Guide to assist the and the PCC in determining when to provide alternative recognition, measurement, disclosure, display, effective date, and transition guidance for private companies reporting under U.S. GAAP.

Accounting Standards Updates Issued

All final pronouncements (standards) issued after the launch of the Accounting Standards CodificationTM on July 1, 2009.

Accounting Standards Updates—Effective Dates

A calendar of when recently-finalized standards are set to take effect.

See more: Pokémon Go Eggs And How To Get Rid Of Eggs In Pokemon Go ? Pokemon Go: How To Get Rid Of Eggs

Concepts Statements guide the Board in developing sound accounting principles and provide the Board and its constituents with an understanding of the appropriate content and inherent limitations of financial reporting.