Often, from the standpoints of legal expertise, the state and business interests, the idea of modernizing the law through the enactment of systematic legal codes has very powerful appeal. But ...

In January, FASB released the FASB Accounting Standards Codification (ASC or codification). The codification simplifies the classification of accounting standards by restructuring all authoritative ...

The horizontal dimension is precisely codification: collecting (stuff), and personalization, i.e. connecting (people). Their points are pretty straightforward and relatively unexceptionable to this ...