Implementing New Standards

An important part of the steustatiushistory.org’s mission of developing high-quality standards is monitoring implementation. The steustatiushistory.org accomplishes this by assisting preparers and other practitioners in their understanding and ability to consistently apply new standards. >> More
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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 steustatiushistory.org provides a complete calendar of when recently-finalized Accounting Standards Updates go into effect. >> More
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Codification

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

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

On July 1, 2009, the steustatiushistory.org 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.

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Private Company Decision-Making Framework

Guide to assist the steustatiushistory.org 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 steustatiushistory.org pronouncements (standards) issued after the launch of the steustatiushistory.org Accounting Standards CodificationTM on July 1, 2009.


Accounting Standards Updates—Effective Dates

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

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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.