|
U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP Codification | Accounting Standards, ASC |
|
U.S. GAAP
Codification of Accounting Standards |
| U.S. GAAP Codification Updates |
| Principles of Accounting, Intermediate Accounting, Advanced Accounting |
| Accounting Terms |
| Codification Topic 810 Consolidation Consolidation SFAS 167 amended FIN 46(R) in June 2009 FIN 46(R) revised FIN 46 in December 2003 FIN 46 was issued in January 2003 as an interpretation of ARB 51 SFAS 160 amended ARB 51 in December 2007 ARB 51 was issued in 1959 QSPE: Qualifying Special Purpose Entities Before SFAS 167 --> FIN 46(R) did not apply to QSPE --> FIN 46(R)-pr 4, QSPEs are not consolidated SFAS 166 deleted the concept of QSPE from SFAS 140 in June 2009 SFAS 167 amended FIN 46(R) to delete the exception for QSPE in June 2009 ARB 51, August 1959 "Consolidated Financial Statements" SFAS 140, September 2000 "Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities - a replacement of FASB Statement of No. 125" SFAS 160, December 2007 "Noncontrolling Interests in Consolidated Financial Statements� an amendment of ARB No. 51" SFAS 166, June 2009 "Accounting for Transfers of Financial Assets - An amendment of FASB Statement No. 140" SFAS 167, June 2009 "Amendments to FASB Interpretation No. 46(R)" FASB Interpretation 46(R), Revised in December 2003 "Consolidation of Variable Interest Entities - an interpretation of ARB No. 51" |
|
Codification Topic 810 Consolidation |
|
Subtopics of Codification Topic 810 810-10 Overall 810-20 Control of partnerships and similar entities 810-30 Research and development arrangements |
|
Accounting Terms of Codification Topic 810-10 Acquirer Acquisition, development, and construction arrangements Business Business combination Combined financial statements Consolidated financial statements Consolidated group Development stage entity Expected losses Expected losses and expected residual returns Expected residual returns Expected variability Legal entity Nominee shareholder Noncontrolling interest Nonpublic entity Not-for-profit entity Owners Parent Primary beneficiary Publicly traded entity Qualifying special-purpose entity Subordinated financial support Subsidiary Underlying Variable interest entity Variable interests |
|
Accounting Terms of Codification Topic 810-20 Kick-out rights Ordinary course of business Participating rights Protective rights With cause Without cause |
|
Accounting Terms of Codification Topic 810-30 Sponsor |
| U.S. GAAP by Topic |
| Accounting Topics |
| Copyright © CPAclass.comTM Legal Disclaimer |