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The way you think about, reference and conduct your research in U.S. GAAP has been turned upside-down.
Are you prepared?
On July 1, the FASB Accounting Standards Codification™ became effective for transactions that occur beginning on or after July 1 for a calendar year end company. You will immediately need to be conversant with a whole new GAAP structure and nomenclature since there will no longer be "FAS 109" or "FIN 48" to refer to. There is no transition period to help you. Your only reliable source for the seamless move to the Codification, fully integrating world class interpretive guidance, other non-authoritative materials and international accounting standards is CCH’s Accounting Research Manager (ARM).
FASB made the FASB Accounting Standards Codification™ the single source of authoritative nongovernmental U.S. GAAP on July 1, 2009. The Codification is effective for financial statements that cover interim and annual periods ending after September 15, 2009. The Codification is not supposed to change GAAP, but is intended to help find and research GAAP. The Codification is a new structure which takes accounting pronouncements and organizes them into 90 accounting topics. It eliminates the previous levels of U.S. GAAP. It does not include any guidance or interpretations of GAAP beyond what is already reflected in the FASB literature. It merely takes previously issued FASB standards
and other authoritative pronouncements, changes the nomenclature that you have used to refer to them in the past, and includes them in specific topic areas.
CCH is completely committed to helping you through this transition every step of the way. Our experts have been closely working with the Codification for over a year to ensure that ARM will be the most complete, up-to-date and accurate source of accounting research in the industry.
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| ARM is your one-stop-shop for all of your
accounting research
No need to purchase the Codification on the FASB website.
ARM includes:
- The complete Codification
- Cross-reference tables to pre-codified U.S. GAAP
- An archive of FASB data as it existed on June 30, 2009
- Expert interpretive guidance and easy-to-understand summaries
- SEC staff speeches and various bases for conclusions and other valuable “non-authoritative” information that the FASB decided to exclude from the Codification
- International accounting standards
All fully linked and integrated to ensure your transition is seamless and your research is complete and accurate - NO ONE CAN MATCH THAT. |
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Rely on ARM as the source for preparing, transitioning, and navigating through the
Codification this year and beyond!
We have recently published a series of articles that will help you understand what the Codification is and what it means to
your research and workflow.
Preview an article here.
If you currently subscribe to ARM, you have access to these articles and many other essential sources such as:
Literature Updates and Hot Topics.
CCH will continue to inform users of developments during the upcoming weeks via ARM Daily News, Weekly Summary,
Hot Topics, and other helpful tools. We
look forward to providing you with the information and tools you need during this exciting time. |
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