By the way, if you’re still learning the new, codified numbers assigned to former FASB accounting standards, then you may want to download The Codification at a Glance, recently posted by Accounting Insights (National Professional Standards Group and McGladrey & Pullen, CPAs). As reported last summer, (see BVWire# 88-4), the FASB Accounting Standards Codification has become the single source of authoritative nongovernmental U.S. GAAP, other than SEC guidance. The new download helps users navigate the Codification by providing a comprehensive summary of Codification Topics and Sections, and cross-referencing some commonly used accounting standards.