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 4
60: Guarantees


IFRS Overview IFRS, IAS by Topic,  IFRS Dictionary
U.S. GAAP by Topic Accounting by Topic
Securities Law Library U.S. Tax Code by Section


   Codification Topic 460
   Guarantees
 
Subtopics of Codification Topic 460
 
   460-10 Overall   
 
Accounting Terms of Codification Topic 460-10
 
   Bargain purchase option
   Bargain renewal option
   Business
   Commercial letter of credit
   Contingency
   Credit derivative
   Estimated residual value
   Financial standby letter of credit
   Gain contingency
   Indirect guarantee of indebtedness
   Indirectly related to the leased property
   Lease term
   Loss contingency
   Minimum revenue guarantee
   Noncancelable lease term
   Penalty
   Performance standby letter of credit
   Probable
   Related parties
   Underlying
   Warranty
   Weather derivative   
 


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   Other Topics at the Codification 400 
Accounting Standards Codification, ASC, Overview
 
ASC Codification Topic 405: Liabilities
 
ASC Codification Topic 410: Asset Retirement and Environmental Obligations
 
ASC Codification Topic 420: Exit or Disposal Cost Obligations
 
ASC Codification Topic 430: Deferred Revenue
 
ASC Codification Topic 440: Commitments
 
ASC Codification Topic 450: Contingencies
 
ASC Codification Topic 460: Guarantees
 
ASC Codification Topic 470: Debt
 
ASC Codification Topic 480: Distinguishing Liabilities from Equity


   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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