Financial Accounting Standards Board F01-23b

What are the goals of the FASB Codification Research system?

1. Simplify the structure and accessibility of authoritative GAAP.
2. Provide all authoritative literature in a single location.
3. Reduce the time and effort required to research an accounting issue.
4. Reduce the risk of noncompliance with GAAP.
5. Facilitate the updating of accounting standards.
6. Assist the FASB with research and convergence (IFRS) efforts.