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
40: Other Assets and Deferred Costs


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   Codification Topic 340
   Other Assets and Deferred Costs
 
Subtopics of Codification Topic 340
 
   340-10 Overall
   340-20 Capitalized advertizing costs
   340-30 Insurance contracts that do not transfer insurance risk   
 
Accounting Terms of Codification Topic 340-10
 
 
Accounting Terms of Codification Topic 340-20
 
 
Accounting Terms of Codification Topic 340-30
 
   Assuming entity
   Ceding entity
   Experience adjustment
   Insurance risk
   Timing risk
   Underwriting risk
 


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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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