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List of updates to the codification topic 820
      
January 2010
  
Accounting Standards Update (ASU) No. 2010-06 was issued
--> Improving disclosures about fair value measurements
--> Codification topic 820-10
--> added new disclosure requirements and clarified other disclosures
  

List of updates to topic 820
 
   820 Fair value measurements and disclosures

820-10-65-1: FSP FAS 157-2
--> Effective date of SFAS 157
--> effective for FYs beginning on or after November 15, 2008

820-10-65-2: FSP FAS 157-3
--> Determining the fair value of a financial asset when the market for that asset is not active
--> effective for FYs beginning on or after October 10, 2008

820-10-65-3: EITF 08-5
--> Issuer's accounting for liabilities measured at fair value with a third-party credit enhancement
--> effective for FYs beginning on or after December 15, 2008

820-10-65-4: FSP FAS 157-4
--> Determining fair value when the volume and level of activity for the asset or liability have significantly decreased and identifying transactions that are not orderly
--> effective for FYs beginning on or after June 15, 2009

820-10-65-5: ASU 2009-05
--> Measuring liabilities under topic 820
--> issued in August 2009
--> effective for the first interim and annual reporting periods after issuance

820-10-65-6: ASU 2009-12
--> Investments in certain entities that calculate net asset value per share (or its equivalent)
--> effective for the first interim and annual reporting periods ending after December 15, 2009

820-10-65-7: ASU 2010-06
--> Improving disclosures about fair value measurements
--> effective for interim and annual periods beginning after December 15, 2009
--> 820-10-50-2(c)(2) effective for FYs beginning after December 15, 2010, including interim periods
   



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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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