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hello everyone and welcome to financial accounting today we will talk about financial accounting standards board codification and gratification research system [Music] generally accepted accounting principles are a common set of standards and procedures it used to be very difficult to find the required information as gap documents varied in format completeness and structure in some cases these documents were inconsistent and difficult to interpret because of that accountants sometimes were unsure whether they are using the right gap determining what was authoritative and what wasnt became very difficult in response to these concerns the fast be developed the accounting standards codification or more simply the codification or asc if you are new to accounting fast b stands for the financial accounting standards board it is the major source of generally accepted accounting principles i will discuss generally accepted accounting principles in another video the primary goal in developing
