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
70: Debt


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   Codification Topic 470
   Debt
 
Subtopics of Codification Topic 470
 
   470-10 Overall
   470-20 Debt with conversion and other options
   470-30 Participating mortgage loans
   470-40 Product financing arrangements
   470-50 Modifications and extinguishments
   470-60 Troubled debt restructurings by debtors   
 
Accounting Terms of Codification Topic 470-10
 
   Callable obligation
   Lock-box arrangement
   Long-term obligations
   Probable
   Springing lock-box arrangement
   Subjective acceleration clause
   Units-of-revenue method
   Violation of a provision
   Working capital   
 
Accounting Terms of Codification Topic 470-20
 
   Beneficial conversion feature
   Debt
   Fair value
   Firm commitment
   Public entity
   Reasonably possible
   Substantive conversion feature
   Time of issuance
   Troubled debt restructuring   
 
Accounting Terms of Codification Topic 470-30
 
 
Accounting Terms of Codification Topic 470-40
 
   Product financing arrangement   
 
Accounting Terms of Codification Topic 470-50
 
   In-substance defeasance
   Line-of-credit arrangement
   Loan participation
   Loan syndication
   Net carrying amount of debt
   Public debt issuance
 
Accounting Terms of Codification Topic 470-60
 
   Carrying amount
   Recorded investment in the receivable
   Time of restructuring   
 


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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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