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Capitalization Essay

795 words - 4 pages

Week 3 Assignment
Terrace M. Long

Please complete the below problems and submit your answers in the Week 3 Dropbox. See "Syllabus/Due Dates for Assignments & Exams" for due date information.
1. In the Course Home tab of your course shell, click on “FASB Codification Access.” Scroll to the bottom of the page and click on “For tutorials please click on the link here.” Watch and listen to the four tutorial modules and answer the following questions with information you learned in the tutorial, your book and through Internet research:
a. Why was codification needed? Codification was needed to simplify access to ASC, improve accuracy of research, mitigate risk ...view middle of the document...

S. GAAP pronouncements into roughly 90 accounting topics.

The seven old FASB Statements (Nos. 35, 87, 88, 106, 112, 132(R), and 158) that related specifically to retirement plans, health and welfare plans, and post-retirement plans are now encompassed in five topics:
712 - Compensation - Nonretirement Postemployment
715 - Compensation - Retirement Benefits
960 - Plan Accounting - Defined Benefit Pension Plans
962 - Plan Accounting - Defined Contribution Pension Plans
965 - Plan Accounting - Health and Welfare Benefit Plans
e. Describe the numerical indexing system. It is a referencing system that FASB uses to reference materials inside the codification.
f. What is a “landing page?” this helps the user drill down a topic into a particular subtopic in the codification.
g. What is the difference between the “general topics landing page,” the “industry topics landing page” and the “subtopics landing page?” The general landing page gives broad topics in the codification, while the industry landing page deals with specific industiries, such as retail or fashion. The subtopics landing page helps break the industry landing page down into more minute information such as trends or pricing.
h. What is “pending content?” Pending content means means that, at this time, the text is not yet in effect for the guidance in question. The FASB marks it Pending Content until it is effective.
i. How is SEC content differentiated from FASB content? The FASB sets standards based on their conceptual framework. In addition, they offer guidance on how to implement these standards, but they do not...

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