Editing Financial Accounting Standards Board (section)

=== Accounting Standards Codification ===
{{Main|Accounting Standards Codification}}
On July 1, 2009, the FASB announced the launch of its Accounting Standards Codification,<ref name="Codification">{{cite web|title=FASB Accounting Standards Codification®|url=https://asc.fasb.org/|website=asc.fasb.org|access-date=1 November 2017}}</ref><ref name="FASB resources">{{cite web|title=Financial Accounting Standards Board (FASB)|url=https://www.iasplus.com/en/resources/regional/fasb|website=www.iasplus.com|access-date=1 November 2017|language=en}}</ref><ref name="Practical">{{cite web|title=FASB To Launch Accounting Standards Codification on July 1, 2009|url=https://content.next.westlaw.com/Document/Ibb0a63c8ef0511e28578f7ccc38dcbee/View/FullText.html?contextData=(sc.Default)&transitionType=Default&firstPage=true&bhcp=1|website=content.next.westlaw.com|access-date=1 November 2017|language=en}}</ref> an online research system representing the single source of authoritative nongovernmental U.S. GAAP, available from the FASB in multiple views; Professional view, Academic view, and Basic view. The Codification organizes the pronouncements that constitute U.S. GAAP into a consistent, searchable format.<ref name="accounting_standards_2009">Financial Accounting Standards Board (2009). ''[http://www.fasb.org/cs/ContentServer?c=FASBContent_C&pagename=FASB%2FFASBContent_C%2FNewsPage&cid=1176156318458 News Release 07/1/09.]'' Retrieved September 8, 2009.</ref> The Codification is not to be confused with the FASB's 1973 Conceptual Framework project.<ref name="FASB resources" />