Questions from Auditing and Assurance

Q: What are the topical categories that the FASB Accounting Standards Codification Research

What are the topical categories that the FASB Accounting Standards Codification Research System (the Codification) divides related guidance into?

Q: Where can one find Original Pronouncements?

Where can one find Original Pronouncements?

Q: Does the Codification contain all U.S. GAAP authorities?

Does the Codification contain all U.S. GAAP authorities? Explain

Q: How are secondary sources on U.S. GAAP used to

How are secondary sources on U.S. GAAP used to help the researcher?

Q: What is the predecessor Board/committee to the IASB? How

What is the predecessor Board/committee to the IASB? How many standards did the predecessor issue? What are the standards called?

Q: What type of pronouncements do ASUs include and how are they issued

What type of pronouncements do ASUs include and how are they issued/designated?

Q: If a researcher could not find the answer to the research question

If a researcher could not find the answer to the research question in a specific IFRS, where should the researcher look next?

Q: Do all IFRS (IFRSs, IASs, SICs, IFRICs)

Do all IFRS (IFRSs, IASs, SICs, IFRICs) have equal authority

Q: What are the main goals/objectives of the IFRS Foundation?

What are the main goals/objectives of the IFRS Foundation?

Q: How are the IFRS Foundation and IASB funded?

How are the IFRS Foundation and IASB funded?