Access the Library and read "FAS 168 Changing How CPAs View, Research, Evaluate GAAP" by Michael J. McPartlan (2009). In that article, the author states that the FASB Codification should save accountants time and energy researching accounting topics. Do you agree with that statement? Why, or why not? From your exposure to date on the FASB Codification, do you find it easy to navigate and apply? Why, or why not? Do you think it would be useful in your day-to-day professional career? Why or why not?

McPartlan, M. J. (2009). FAS 168 Changing how CPAs view, research, evaluate GAAP.California CPA,78(3), 16-17.