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U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP-Codification | IFRS International Standards | Accounting Standards, ASC |
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U.S. GAAP
Codification of Accounting Standards |
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Codification Topic 505 Equity |
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505-10 Overall 505-20 Stock dividends and stock splits 505-30 Treasury stock 505-50 Equity-based payments to non-employees 505-60 Spinoffs and reverse spinoffs |
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Participation rights Preferred stock Security |
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Stock dividend Stock split |
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Counterparty performance conditions Employee Fair value Market conditions Reload feature and reload option Share-based payment transactions Terms of a share-based payment award |
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Asset group Business Claim Component of an entity Operating segment Reporting unit Reverse spinoff Spinoff |
| Other Topics at the Codification 500 |
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| Topic 505 is the only topic at the 500 level. |
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