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

IFRS, IFRS News and Updates, U.S. GAAP Codification Updates

Principles of Accounting, Intermediate Accounting, Advanced Accounting

Securities Law Library , U.S. Tax Code by Section , Accounting Terms

U.S. GAAP Codification of Accounting Standards

Codification Topic 100: General Principles

Codification Topic 200: Presentation

Codification Topic 300: Assets

Codification Topic 400: Liabilities

Codification Topic 500: Equity

Codification Topic 600: Revenue

Codification Topic 700: Expenses

Codification Topic 800: Broad Transactions

Codification Topic 900: Industry

U.S. GAAP Codification Overview

Intermediate Accounting Topics

Advanced Accounting Topics

Codification Topics at the 100 Level

Topic 105: Generally Accepted Accounting Principles

Codification Topics at the 200 Level

Topic 205: Presentation of Financial Statements

Topic 210: Balance Sheet

Topic 215: Statement of Shareholder Equity

Topic 220: Comprehensive Income

Topic 225: Income Statement

Topic 230: Statement of Cash Flows

Topic 235: Notes to Financial Statements

Topic 250: Accounting Changes and Error Corrections

Topic 255: Changing Prices

Topic 260: Earnings per Share

Topic 270: Interim Reporting

Topic 272: Limited Liability Entities

Topic 274: Personal Financial Statements

Topic 275: Risks and Uncertainties

Topic 280: Segment Reporting

Codification Topics at the 300 Level

Topic 305: Cash and Cash Equivalents

Topic 310: Receivables

Topic 320: Investments-Debt and Equity Securities

Topic 320-10-35: Transfers of Securities: Between Categories

Topic 323: Investments-Equity Method and Joint Ventures

Topic 325: Investments-Other

Topic 330: Inventory

Topic 340: Other Assets and Deferred Costs

Topic 350: Intangibles-Goodwill and Other

Topic 360: Property, Plant, and Equipment

Codification Topics at the 400 Level

Topic 405: Liabilities

Topic 410: Asset Retirement and Environmental Obligations

Topic 420: Exit or Disposal Cost Obligations

Topic 430: Deferred Revenue

Topic 440: Commitments

Topic 450: Contingencies

Topic 460: Guarantees

Topic 470: Debt

Topic 480: Distinguishing Liabilities from Equity

Codification Topics at the 500 Level

Topic 505: Equity

Topic 505 is the only topic at the 500 level.

Codification Topics at the 600 Level

Topic 605: Revenue Recognition

Topic 605 is the only topic at the 600 level.

Codification Topics at the 700 Level

Topic 705: Cost of Sales and Services

Topic 710: Compensation-General

Topic 712: Compensation-Nonretirement Postemployment Benefits

Topic 715: Compensation-Retirement Benefits

Topic 718: Compensation-Stock Compensation

Topic 720: Other Expenses

Topic 730: Research and Development

Topic 740: Income Taxes

Codification Topics at the 800 Level

Topic 805: Business Combinations

Topic 808: Collaborative Arrangements

Topic 810: Consolidation

Topic 815: Derivatives and Hedging

Topic 820: Fair Value Measurements and Disclosures

Topic 825: Financial Instruments

Topic 830: Foreign Currency Matters

Topic 835: Interest

Topic 840: Leases

Topic 845: Nonmonetary Transactions

Topic 850: Related Party Disclosures

Topic 852: Reorganizations

Topic 855: Subsequent Events

Topic 860: Transfers and Servicing

U.S. GAAP Codification of Accounting Standards
Codification Topics at the 900 Level

Codification Topic 905: Agriculture

Codification Topic 908: Airlines

Codification Topic 910: Contractors

Codification Topic 915: Development stage entities

Codification Topic 920: Entertainment

Codification Topic 930: Extractive activities

Codification Topic 940: Financial services

Codification Topic 952: Franchisors

Codification Topic 954: Health care entities

Codification Topic 958: Not-for-profit entities

Codification Topic 960: Plan accounting

Codification Topic 970: Real estate

Codification Topic 980: Regulated operations

Codification Topic 985: Software

Codification Topic 995: U.S. steamship entities

Intermediate Accounting Topics

Advanced Accounting Topics

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