U.S. GAAP Codification of Accounting Standards

U.S. GAAP Codification IFRS International Standards Accounting Standards, ASC

U.S. GAAP Codification of Accounting Standards
Codification Topic 3
25: Investments-Other


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   Codification Topic 325
   Investments-Other
 
Subtopics of Codification Topic 325
 
   325-10 Overall
   325-20 Cost method investments
   325-30 Investments in insurance contracts
   325-40 Beneficial interests in securitized financial assets   
 
Accounting Terms of Codification Topic 325-10
 
 
Accounting Terms of Codification Topic 325-20
 
   Publicly traded company   
 
Accounting Terms of Codification Topic 325-30
 
   Cash surrender value
   Certificates
   Claims stabilization reserve
   Deferred acquisition cost tax
   Insurance policy
   Life settlement contract
   Policy account balance
   Probable
   Surrender charge   
 
Accounting Terms of Codification Topic 325-40
 
   Beneficial interest
   Debt security
 


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   Other Topics at the Codification 300 
Accounting Standards Codification, ASC, Overview
 
ASC Codification Topic 305: Cash and Cash Equivalents
 
ASC Codification Topic 310: Receivables
 
ASC Codification Topic 320: Investments-Debt and Equity Securities
ASC Codification Topic 323: Investments-Equity Method and Joint Ventures
ASC Codification Topic 325: Investments-Other
 
ASC Codification Topic 330: Inventory
 
ASC Codification Topic 340: Other Assets and Deferred Costs
 
ASC Codification Topic 350: Intangibles-Goodwill and Other
 
ASC Codification Topic 360: Property, Plant, and Equipment


   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

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