The FASB makes changes to the Accounting Standards Codification by issuing A.Accounting Standards Updates. B. Emerging Issues Task Force Releases. C.Statements of Financial Accounting Standards. D.Staff Technical Bulletins.
FASB is an independent full-time organization that was established in the 1973 and has codification that includes the statement of the financial accounting statements like the interpretations and technical builtin and staff positions and implementation guides
