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Kroeker further stated that the SEC staff encourages companies to use more "plain English" rather than seeking a chapter and verse reference to a passage in the Codification.
The codification will be a big change for preparers and auditors of financial reports," acknowledges FASB member Larry Smith.
While the FASB has not publicly announced the technical underpinnings of its retrieval system, we suggest that as the codification project progresses, the FASB should employ an XML-based logical structural model.
4351), which was passed by the House on December 12, 2007, includes Subtitle B, Codification of Economic Substance Doctrine.
the team of codifiers who had worked independently met to find common ground in comparing the codifications made
Simultaneously, developers, contractors and designers must be educated on what needs to be applied to facilitate the codification process.
The meetings are conducted every few years to review the current state of the NATO Codification System and discuss future development.
The NATO Codification System (NCS) provides a common logistics language that makes it easier for allies to share equipment and materials.
One of his aims, stated early in the first chapter, is to specify and clarify the letter's nature from the theoretical codification of the time.
DLIS manages the Federal Catalog System (FCS) and serves as the National Codification Bureau (NCB) for the United States.
While most of what is taught at the school was already in place under the aegis of former director Merle Park, its codification into a systematic training methodology is Stock's contribution.