U.S. GAAP Codification of Accounting Standards

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U.S. GAAP Codification
Topic 400: Liabilities


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Topic 400: Liabilities

Codification Topic 405: Liabilities
 
Codification Topic 410: Asset Retirement and Environmental Obligations
 
Codification Topic 420: Exit or Disposal Cost Obligations
 
Codification Topic 430: Deferred Revenue
 
Codification Topic 440: Commitments
 
Codification Topic 450: Contingencies
Codification Topic 450-20: Loss Contingencies
Codification Topic 450-30: Gain Contingencies
 
Codification Topic 460: Guarantees
 
Codification Topic 470: Debt
 
Codification Topic 480: Distinguishing Liabilities from Equity
 
U.S. GAAP Codification Overview


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U.S. GAAP by Codification Topic
 
105  GAAP Hierarchy 
105  GAAP History 

205  Presentation of Financial Statements 
205-20 Discontinued Operations 
210  Balance Sheet 
210-20 Offsetting 
220  Comprehensive Income 
225  Income Statement 
225-20 Extraordinary and Unusual Items 
230  Statement of Cash Flows 
250  Accounting Changes and Error Corrections 
260  Earnings per Share 
270  Interim Reporting
 
310  Impairment of a Loan
320  Investment Securities 
320  Other-Than-Temporary Impairments, FSP FAS 115-2 
320-10-05 Overview of Investments in Other Entities 
320-10-35 Reclassification of Investments in Securities
323-10 Equity Method Investments
323-30 Investments in Partnerships and Joint Ventures 
325-20 Cost Method Investments 
330  Inventory

340-20 Capitalized Advertising Costs 
350-20 Goodwill 
350-30 Intangibles Other than Goodwill 
350-40 Internal-Use Software 
350-50 Website Development Costs 
360  Property, Plant and Equipment
360-20 Real Estate Sales





410  Asset Retirement and Environmental Obligations 
420  Exit or Disposal Cost Obligations 
450  Contingencies 
450-20 Loss Contingencies 
450-30 Gain Contingencies
480  Redeemable Financial Instruments 

505-20 Stock Dividends, Stock Splits 
505-30 Treasury Stock 

605  SEC Staff Accounting Bulletin, Topic 13 
605-25 Revenue Recognition - Multiple Element Arrangements 
 
715-30 Defined Benefit Plans - Pension
718  Share-Based Payment 
730  Research and Development 
730-20 Research and Development Arrangements 

805  Business Combinations  
810  Consolidation 
810  Noncontrolling Interests 
810  Consolidation of Variable Interest Entities, SFAS 167 
 
815  Derivatives and Hedging Overview 

820  Fair Value Measurements  
820  Fair value when the markets are not active, FSP FAS 157-4
825  Fair Value Option 

830  Foreign Currency Matters 
830-20 Foreign Currency Transactions 
830-30 Translation of Financial Statements 
835  Interest 
835-20 Capitalization of Interest 
835-30 Imputation of Interest 

840  Leases 
840-20 Operating Leases 
840-30 Capital Leases 
840-40 Sale-Leaseback Transactions
845  Nonmonetary Transactions 

855  Subsequent Events 
860-20 Sale of Financial Assets, SFAS 166 
860-50 Servicing Assets and Liabilities, SFAS 156 

985-20 Costs of software to be sold  








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