U.S. GAAP Codification of Accounting Standards

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U.S. GAAP
Codification of Accounting Standards


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U.S. GAAP Codification of Accounting Standards
 
U.S. GAAP Codification Updates in 2011
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
 
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


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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  





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