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U.S. GAAP Codification of Accounting Standards |
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| U.S. GAAP-Codification | IFRS International Standards | Accounting Standards, ASC |
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U.S. GAAP Codification of Accounting Standards |
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| U.S. GAAP-Codification | IFRS International Standards | Accounting Standards, ASC |
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U.S. GAAP |
| GAAP Codification Updates in 2010 |
January 2010 |
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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 Accounting Standards Update (ASU) No. 2010-05 was issued --> Escrowed share arrangements and the presumption of compensation --> Codification topic 718-10 (Stock compensation) --> update based on EITF D-110, Escrowed share arrangements and the presumption of compensation Accounting Standards Update (ASU) No. 2010-04 was issued --> Accounting for various topics --> technical corrections |
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Accounting Standards Update (ASU) No. 2010-03 was issued --> Oil and gas reserve estimation and disclosures --> Codification topic 932-10, 235, 360, 470, 720, 740, 810, 815, 835 --> update based on SEC Final Rule, "Modernization of oil and gas reporting" Accounting Standards Update (ASU) No. 2010-02 was issued --> Accounting and reporting for decreases in ownership of a subsidiary - a scope clarification --> Codification topic 810-10 --> clarification of topic 810-10 Accounting Standards Update (ASU) No. 2010-01 was issued --> Accounting for distributions to shareholders with components of stock and cash --> Codification topic 505-20 --> update based on EITF No. 09-E |
| GAAP Codification Updates in 2009 |
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December 2009 |
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Accounting Standards Update (ASU) No. 2009-17 was issued --> Amendments to FASB Interpretation No. 46(R) --> Codification topic 810-10 --> update based on SFAS No. 167 Summary of Accounting Standards Update No. 2009-17 Accounting Standards Update (ASU) No. 2009-16 was issued --> Accounting for Transfers of Financial Assets an amendment of FASB Statement No. 140 --> Codification topic 860-10, 20, 30 --> update based on SFAS No. 166 Summary of Accounting Standards Update No. 2009-16 |
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October 2009 |
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Accounting Standards Update (ASU) No. 2009-15 was issued --> Own-share lending arrangements --> Codification topic 470-20 --> update based on EITF No. 09-1 Summary of Accounting Standards Update No. 2009-15 Accounting Standards Update (ASU) No. 2009-14 was issued --> Software revenue --> Codification topic 985-605 --> update based on EITF No. 09-3 Summary of Accounting Standards Update No. 2009-14 Accounting Standards Update (ASU) No. 2009-13 was issued --> Multiple-deliverable revenue arrangements --> Codification topic 605-25 --> update based on EITF No. 08-1 Summary of Accounting Standards Update No. 2009-13 |
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September 2009 |
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Accounting Standards Update (ASU) No. 2009-12 was issued --> Fair value measurements and disclosures, SFAS 157 --> Codification topic 820-10 Accounting Standards Update No. 2009-11 was issued --> SEC Update Accounting Standards Update No. 2009-10 was issued --> SEC Update Accounting Standards Update No. 2009-09 was issued --> SEC Update Accounting Standards Update No. 2009-08 was issued --> SEC Update Accounting Standards Update No. 2009-07 was issued --> SEC Update Accounting Standards Update No. 2009-06 was issued --> Codification topic 740 --> Income Taxes, FIN 48 |
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August 2009 |
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Accounting Standards Update (ASU) No. 2009-05 was issued --> Measuring liabilities at fair value --> Codification topic 820-10 --> Fair value measurements and disclosures, SFAS 157 Accounting Standards Update No. 2009-04 was issued --> SEC Update Accounting Standards Update No. 2009-03 was issued --> SEC Update |
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June 2009 |
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Accounting Standards Update (ASU) No. 2009-02 was issued --> Technical corrections Accounting Standards Update (ASU) No. 2009-01 was issued --> Generally accepted accounting principles --> Codification topic 105 --> SFAS 168 |
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