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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 605 Revenue Recognition |
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Subtopics of Codification Topic 605 605-10 Overall 605-15 Products 605-20 Services 605-25 Multiple-element arrangements 605-30 Rights to use 605-35 Construction-type and production-type contracts 605-40 Gains and losses 605-45 Principal agent considerations 605-50 Customer payments and incentives |
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Accounting Terms of Codification Topic 605-10 Readily convertible to cash |
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Accounting Terms of Codification Topic 605-15 Warranty |
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Accounting Terms of Codification Topic 605-20 Extended warranty Product maintenance contracts Retrospective insurance arrangements Separately priced contracts |
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Accounting Terms of Codification Topic 605-25 |
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Accounting Terms of Codification Topic 605-30 |
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Accounting Terms of Codification Topic 605-35 Contractor Cost-plus-award-fee contract Cost-plus-fixed-fee contract Cost-plus-incentive-fee contract (incentive based on cost) Cost-plus-incentive-fee contract (incentive based on performance) Cost-sharing contract Cost-type contracts Cost-without-fee contract Firm fixed-price contract Fixed-price contract with economic price adjustment Fixed-price contract providing for firm target cost incentives Fixed-price contract providing for performance incentives Fixed-price contract providing for prospective periodic redetermination of price Fixed-price contract providing for retroactive redetermination of price Fixed-price contract providing for successive target cost incentives Fixed-price level-of effort term contract Fixed-price contracts Profit center Time-and-material contracts Unit-price contracts |
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Accounting Terms of Codification Topic 605-40 |
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Accounting Terms of Codification Topic 605-45 Handling costs Shipping costs |
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Accounting Terms of Codification Topic 605-50 Breakage Buydowns Cash consideration Consideration Cooperative advertising Customer Reseller Slotting fees Vendor |
| Other Topics at the Codification 600 |
| Accounting Standards Codification, ASC, Overview |
| ASC Codification Topic 605: Revenue Recognition |
| Topic 605 is the only topic at the 600 level. |
| U.S. GAAP by Topic |
| Accounting Topics |
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