Accounting Standards Codification (ASC) Overview

The Accounting Standards Codification (ASC) code for a line item is one of the search outputs of www.askaref.com the mobile device resource. The ASC code is required by the SEC in accounting working papers. It is also making appearances in accounting textbooks. There is an overview of the ASC code in the September/October 2012 OSCPA magazine see web address http://www.oscpa.com/Content/Files/InTheNews/CPAFocus/focus-2012-septoct.pdf on page 14.

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