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 605: Revenue Recognition


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   Codification Topic 605
   Revenue Recognition
 
Subtopics of Codification Topic 605
 
   605-10 Overall
   605-15 Products
   605-20 Services
   605-25 Multiple-element arrangements
   605-30 Rights to use
   605-35 Construction-type and production-type contracts
   605-40 Gains and losses
   605-45 Principal agent considerations
   605-50 Customer payments and incentives
 
Accounting Terms of Codification Topic 605-10
 
   Readily convertible to cash   
 
Accounting Terms of Codification Topic 605-15
 
   Warranty   
 
Accounting Terms of Codification Topic 605-20
 
   Extended warranty
   Product maintenance contracts
   Retrospective insurance arrangements
   Separately priced contracts
 
Accounting Terms of Codification Topic 605-25
    

 
Accounting Terms of Codification Topic 605-30
    

 
Accounting Terms of Codification Topic 605-35
 
   Contractor
   Cost-plus-award-fee contract
   Cost-plus-fixed-fee contract
   Cost-plus-incentive-fee contract (incentive based on cost)
   Cost-plus-incentive-fee contract (incentive based on performance)
   Cost-sharing contract
   Cost-type contracts
   Cost-without-fee contract
   Firm fixed-price contract
   Fixed-price contract with economic price adjustment
   Fixed-price contract providing for firm target cost incentives
   Fixed-price contract providing for performance incentives
   Fixed-price contract providing for prospective periodic redetermination of price
   Fixed-price contract providing for retroactive redetermination of price
   Fixed-price contract providing for successive target cost incentives
   Fixed-price level-of effort term contract
   Fixed-price contracts
   Profit center
   Time-and-material contracts
   Unit-price contracts
 
Accounting Terms of Codification Topic 605-40
    

 
Accounting Terms of Codification Topic 605-45
 
   Handling costs
   Shipping costs   
 
Accounting Terms of Codification Topic 605-50
 
   Breakage
   Buydowns
   Cash consideration
   Consideration
   Cooperative advertising
   Customer
   Reseller
   Slotting fees
   Vendor
 


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   Other Topics at the Codification 600 
Accounting Standards Codification, ASC, Overview
 
ASC Codification Topic 605: Revenue Recognition
 
   Topic 605 is the only topic at the 600 level.
 


   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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