ACCT 540 Week 3 Assignment 1
Answer the following questions
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1. Why was codification needed?
2. What is the goal of codification?
3. What authoritative literature does the codification supersede?
4. How is the codification structured? Include as discussion of the topic, subtopics, sections and subsections in your answer.
5. Describe the numerical indexing system.
6. What is a “landing page?”
7. What is the difference between the “general topics landing page,” the “industry topics landing page” and the “subtopics landing page?”
8. What is “pending content?”
9. How is SEC content differentiated from FASB content?
10. Log into the codification database and perform a search on the following terms and answer the related questions:
1. Warranty expense 1. How many results did you get?
2. Click on “605 Revenue Recognition > 20 Services > 25 Recognition” and
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