U.S. GAAP, Codification of Accounting Standards, ASC - Accounting Standards Codification by FASB

U.S. GAAP Codification of Accounting Standards

U.S. GAAP-Codification

IFRS International Standards

Accounting Standards, ASC

U.S. GAAP Codification of Accounting Standards
Reference by Accounting Topic

U.S. GAAP Codification, Accounting Standards ASC,

IFRS Overview, IFRS Dictionary, Intermediate Accounting

U.S. GAAP by Topic, Accounting by Topic, GAAP Codification Updates

Accounting Topics

Accounting Topics in 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 in 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 in Liabilities

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

Accounting Topics in 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 in 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 in 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

Intermediate Accounting Topics

Advanced Accounting Topics

U.S. GAAP by Codification Topic
Sorted by Codification Topic Number

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

Accounting Topics in Industry Standards
Sorted by Codification Topic Number

   905 Agriculture
   908 Airlines
   910 Contractors
   915 Development stage entities
   920 Entertainment
   930 Extractive activities
   940 Financial services
   952 Franchisors
   954 Health care entities
   958 Not-for-profit entities
   960 Plan accounting
   970 Real estate
   980 Regulated operations
   985 Software
   995 U.S. steamship entities

U.S. GAAP Codification of Accounting Standards

Accounting Standards Codification, ASC, Overview

ASC Codification 100: General Principles

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

IFRS, IAS by Topic

U.S. GAAP by Topic

Accounting Topics