Why codifications?

Ø
Constituent concern is that U.S. GAAP is overly confusing and difficult to research.
Ø
Multiple types of standards, multiple standard setters, multiple indexing schemes, and different levels of authority make it difficult to ensure completeness of all relevant guidance and accuracy of its application to an accounting issue.

What are goals of codifications?

Ø
Simplify user access to all authoritative U.S. GAAP
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Reduce the amount of time and effort required to solve an accounting research issue
Ø
Mitigate the risk of noncompliance with standards through improved usability of the literature
Ø
Provide accurate information with real-time updates as new standards are released
Ø
Assist FASB with the research and international convergence efforts required during the standard-setting process
Ø
Become the authoritative source of literature for the completed eXtensible business reporting language (XBRL) taxonomy
Ø
Clarify that guidance not contained in the Codification is not authoritative

请问考试内容什么时候变呢？

又在北京考aicpa的筒子吗，希望能交流一下。我正在看far,
msn: tillygao@hotmail.com

It will be some time next year, do not worry about it for now

本人有2009 Becker Review AICPA全套+Final Review全套(七月最新)。2009 Becker Review AICPA全套+Final Review全套(七月最新)13本书，和5张DVD碟即：
FAR 教材1本 题库1本  Final Review1本  教材及题目的课堂讲解DVD一张
AUD 教材1本 题库1本 Final Review1本 教材及题目的课堂讲解DVD一张
REG 教材1本 题库1本 Final Review1本 教材及题目的课堂讲解DVD一张
BEC 教材1本 题库1本  Final Review1本  教材及题目的课堂讲解DVD一张
Final Review综合DVD一张
赠送09年最新Wiley softeare 14
北京市内可以给你送到家哦
MSN：xiwei85@hotmail.com

人有2009 Becker Review AICPA全套+Final Review全套(七月最新)。2009 Becker Review AICPA全套+Final Review全套(七月最新)13本书，和5张DVD碟即：
FAR 教材1本 题库1本  Final Review1本  教材及题目的课堂讲解DVD一张
AUD 教材1本 题库1本 Final Review1本 教材及题目的课堂讲解DVD一张
REG 教材1本 题库1本 Final Review1本 教材及题目的课堂讲解DVD一张
BEC 教材1本 题库1本  Final Review1本  教材及题目的课堂讲解DVD一张
Final Review综合DVD一张
赠送09年最新Wiley softeare 14
北京市内可以给你送到家哦
MSN：xiwei85@hotmail.com
最后甩卖：1800

it will be my pleasure to discuss AICPA exam with you. i already take FAR and AUD last week, but maybe i have to redo it and will take BEC and REG together before May 10.

THANKS!!