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U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP Codification | Accounting Standards, ASC |
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U.S. GAAP
Codification of Accounting Standards |
| U.S. GAAP Codification Updates |
| Principles of Accounting, Intermediate Accounting, Advanced Accounting |
| Accounting Terms |
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Codification Topic 505-30 Treasury Stock Treasury Stock Entity's own outstanding shares --> repurchased by the entity Presentation of treasury stock Cost of treasury stock is not reported as an asset Cost of treasury stock is reported as a deduction from "equity" Gain or loss on sale of treasury stock 1. Gain is credited to "additional paid-in capital" 2. Loss is first charged to "previous gain" from sale of treasury stock of same class --> The remaining loss is charged to "retained earnings" |
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Codification Topic 505 Equity |
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Subtopics of Codification Topic 505 505-10 Overall 505-20 Stock dividends and stock splits 505-30 Treasury stock 505-50 Equity-based payments to non-employees 505-60 Spinoffs and reverse spinoffs |
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Accounting Terms of Codification Topic 505-10 Participation rights Preferred stock Security |
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Accounting Terms of Codification Topic 505-20 Stock dividend Stock split |
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Accounting Terms of Codification Topic 505-30 |
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Accounting Terms of Codification Topic 505-50 Counterparty performance conditions Employee Fair value Market conditions Reload feature and reload option Share-based payment transactions Terms of a share-based payment award |
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Accounting Terms of Codification Topic 505-60 Asset group Business Claim Component of an entity Operating segment Reporting unit Reverse spinoff Spinoff |
| Other Topics at the Codification 500 |
| Accounting Standards Codification, ASC, Overview |
| ASC Codification Topic 505: Equity |
| Topic 505 is the only topic at the 500 level. |
| U.S. GAAP by Topic |
| Accounting Topics |
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