U.S. GAAP Codification of Accounting Standards

U.S. GAAP Codification Accounting Topics



U.S. GAAP
Codification of Accounting Standards



U.S. GAAP Codification Updates
Principles of Accounting Intermediate Accounting Advanced Accounting
Accounting Terms


Accounting Topics
 
Accounting Topics of Financial Statements
  
   Presentation of financial statements: Codification Topic 205
   Balance sheet: 210
   Income Statement: 225
   Statement of cash flows: 230
   Statement of shareholder equity: 215  
   Comparative financial statements: 205-10-45
 
   Extraordinary items: 225-20
   Comprehensive income: 220
   Discontinued operations: 205-20
   Accounting changes and error corrections: 250
 
   Earnings per share: 260
   Interim reporting: 270
 
   SEC Regulation S-X, 17 CFR Part 210

Accounting Topics of Assets
  
   Cash and cash equivalents: Codification Topic 305
   Receivables: 310
   Inventories: 330
   Current assets: 210-10-45
  
   Financial instruments: assets: 825
   Investments in debt and equity securities: 320 
   Transfers of Securities: Between Categories: 320-10-35
   Equity method: 323-10
 
   Property, plant and equipment: 360
   Depreciation: 360-10-35
   Capitalization of interest: 835-20
   Nonmonetary transactions: 845
   Intangible assets: 350
   Goodwill: 350-20 
  
Intangibles Other than Goodwill: 350-30
  
   Measurement of assets
   Impairment of assets: 360-10-15
   Noncurrent assets held for sale: 360-10-45    

Accounting Topics of Liabilities
   
   Liabilities: Codification Topic 405
   Deferred revenue: 430
   Contingencies: 450
   Debt: 470
   Distinguishing liabilities from equity: 480  


Accounting Topics of Equity
 
   Equity: Codification Topic 505
   Stock dividends and stock splits: 505-20
   Treasury stock: 505-30
   Equity-based payments to non-employees: 505-50
   Spinoffs: 505-60

Accounting Topics of Revenue
   
   Revenue recognition: Codification Topic 605
   Product revenue: 605-15
   Service revenue: 605-20
   Multiple element arrangements: 605-25
   Rights to use: 605-30
   Construction contracts: 605-35
   SEC Staff Accounting Bulletin (SAB) Topic 13: 605-10-s99-1 

Accounting Topics of Expenses
   
   Cost of sales: Codification Topic 705
  
   Compensation expenses: 710
   Retirement benefits: 715
   Defined Benefit Plans - Pension: 715-30

   Postemployment benefits: 712
   Stock compensation: 718
  
   Income taxes: 740
  
   Advertising costs: 720-35 
   Research and development: 730
   R&D arrangements: 730-20
   Software R&D: 985-730   


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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