Content Areas in the FASB Codification System
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What are the nine content areas located in the FASB Codification System? What types of items are located under each content area?
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Solution Summary
The solution explains the nine content areas located in the FASB codification system and the type of items that are included in each. 213 words.
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The sections are:
1. Generally Accepted Accounting Principles: This includes a general overview of GAAP, discussion of the scope of the guidance, and grandfathered guidance.
2. Presentation: This includes general guidance regarding the presentation of financial information, including specific guidance on statements such as the balance sheet, income statement, statement of shareholder equity, and ...
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