Academic access to the FASB Codification is available through university subscriptions, obtained from the American Accounting Association at

QUESTION:

Academic access to the FASB Codification is available through university subscriptions, obtained from the American Accounting Association (at http://aaahq.org/FASB/Access.cfm), for an annual fee of $150. This subscription covers an unlimited number of students within a single institution. Once this access has been obtained by your school, you should log in (at http://aaahq.org/ascLogin.cfm) to prepare responses to the following exercises.

CE1-1 Register for access to the FASB Codification. You will need to enter an email address and provide a password. Familiarize yourself with the resources that are accessible at the FASB Codification homepage.

CE1-2 Click on the “Notice to Participants.”

(a) Briefly describe the three main elements that are provided in the module.

(b) What are the primary purposes for the development of the Codification?

CE1-3 Briefly describe the purpose and content of the “What’s New” link.

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