U.S. GAAP Codification of Accounting Standards

U.S. GAAP Codification   Accounting Standards, ASC

U.S. GAAP Codification of Accounting Standards
Codification Topic 205: Presentation of Financial Statements


U.S. GAAP Codification Updates
Principles of Accounting Intermediate Accounting Advanced Accounting
Accounting Terms


Codification Topic 205
Presentation of Financial Statements



Financial Statements
1. Balance Sheet --> Topic 210
2. Income Statement --> Topic 215
3. Statement of Cash Flows --> Topic 230
4. Statement of Shareholder Equity --> Topic 215
5. Notes to Financial Statements --> Topic 235


Securities and Exchange Commission (SEC) Rules

Regulation S-X 
--> 17 CFR Part 210

Code of Federal Regulations (CFR)
Title 17: Commodity and Securities Exchanges
Part 210: Form and content of and requirements for financial statements

General Instructions as to Financial Statements

Rule 3-01: Consolidated balance sheets.
Rule 3-02: Consolidated statements of income and changes in financial positions.
Rule 3-03: Instructions to income statement requirements.
Rule 3-04: Changes in stockholders' equity and noncontrolling interests.

Rules of General Application

Rule 4-01: Form, order, and terminology
Rule 4-02: Items not material
Rule 4-03: Inapplicable captions and omission of unrequired or inapplicable financial statements
Rule 4-04: Omission of substantially identical notes
Rule 4-08: General notes to financial statements

Commercial and Industrial Companies

Rule 5-01: Application of rules 5-01 to 5-04
Rule 5-02: Balance sheets
Rule 5-03: Income statements

Interim Financial Statements

Rule 10-01: Interim financial statements


SEC Forms
List of SEC Forms

Securities Exchange Act of 1934

Form 10-K: Annual report pursuant to section 13 or 15(d) of 
the Securities Exchange Act of 1934


Form 10-Q: Quarterly report pursuant to section 13 or 15(d) of
the Securities Exchange Act of 1934



SEC Staff Accounting Bulletin (SAB) Codification Topics

Topic 1: Financial Statements 

Topic 2: Business Combinations 
Topic 3: Senior Securities 
Topic 4: Equity Accounts 
Topic 5: Miscellaneous Accounting 
Topic 6: Interpretations of Accounting Series Releases and Financial Reporting Releases 
Topic 7: Real Estate Companies 
Topic 8: Retail Companies 
Topic 9: Finance Companies 
Topic 10: Utility Companies 
Topic 11: Miscellaneous Disclosure 
Topic 12: Oil and Gas Producing Activities 
Topic 13: Revenue Recognition 
Topic 14: Share-Based Payment 






 
   Codification Topic 205
   Presentation of Financial Statements
 
Subtopics
 
   205-10 Overall
   205-20 Discontinued operations
 
Accounting Terms
 
   Asset group
   Component of an entity
   Operating segment
   Reporting unit
   
   Commodity
   Continuation of activities
   Continuing cash flows
   Disposal group
   Migration
   Settlement of a pension or postretirement benefit obligation





   Other Topics at the Codification 200 
Accounting Standards Codification, ASC, Overview
 
ASC Codification Topic 205: Presentation of Financial Statements
 
ASC Codification Topic 210: Balance Sheet
ASC Codification Topic 215: Statement of Shareholder Equity
 
ASC Codification Topic 220: Comprehensive Income
ASC Codification Topic 225: Income Statement
 
ASC Codification Topic 230: Statement of Cash Flows
ASC Codification Topic 235: Notes to Financial Statements
 
ASC Codification Topic 250: Accounting Changes and Error Corrections
ASC Codification Topic 255: Changing Prices
 
ASC Codification Topic 260: Earnings per Share
 
ASC Codification Topic 270: Interim Reporting
ASC Codification Topic 272: Limited Liability Entities
ASC Codification Topic 274: Personal Financial Statements
ASC Codification Topic 275: Risks and Uncertainties
 
ASC Codification Topic 280: Segment Reporting


   U.S. GAAP Codification of Accounting Standards
Accounting Standards Codification, ASC, Overview
ASC Codification 200: Presentation
ASC Codification 300: Assets
ASC Codification 400: Liabilities
ASC Codification 500: Equity
ASC Codification 600: Revenue
ASC Codification 700: Expenses
ASC Codification 800: Broad Transactions
ASC Codification 900: Industry

U.S. GAAP by Topic
Accounting Topics








Copyright © CPAClass.comTM  All Rights Reserved.