Final answer:
The FASB codification organizes the authoritative U.S. GAAP into a searchable database for ease of access for accounting professionals, not directly related to FEDPRIA.
Step-by-step explanation:
The codification of the Financial Accounting Standards Board (FASB) consists of a systematic and comprehensive database that organizes the authoritative United States Generally Accepted Accounting Principles (US GAAP) for public and private companies and not-for-profit entities. It brings together thousands of FASB standards into a single, searchable resource and is designed to help professionals find relevant accounting information with more ease. Although FEDPRIA is not directly related to the FASB Codification, it stands for Federal Deposit Insurance Reform Conforming Amendments Act, which may affect accounting standards in certain situations.