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AC 551 Unit 3 FASB Codification

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1. Identify the six topical areas where some 90 topics are located.
2. In the master glossary, determine if the FASB considers options as securities or as cash. Explain your position.

3. According to guidance in the Codification, how should one account for the direct and indirect costs of growing crops? In what Codification section did you find this information?

4. What two methods are identified in the Codification as appropriate in accounting for long-term construction contracts? Where in the Codification did you find this?

 


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