|
U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP Codification | Accounting Topics |
|
U.S. GAAP |
| U.S. GAAP Codification Updates |
| Principles of Accounting, Intermediate Accounting, Advanced Accounting |
| Accounting Terms |
|
Accounting Topics |
|
Accounting Topics of Financial Statements Presentation of financial statements: Codification Topic 205 Balance sheet: 210 Income Statement: 225 Statement of cash flows: 230 Statement of shareholder equity: 215 Comparative financial statements: 205-10-45 Extraordinary items: 225-20 Comprehensive income: 220 Discontinued operations: 205-20 Accounting changes and error corrections: 250 Earnings per share: 260 Interim reporting: 270 SEC Regulation S-X, 17 CFR Part 210 |
| Accounting Topics of Assets |
|
Cash and cash equivalents: Codification Topic 305 Receivables: 310 Inventories: 330 Current assets: 210-10-45 Financial instruments: assets: 825 Investments in debt and equity securities: 320 Transfers of Securities: Between Categories: 320-10-35 Equity method: 323-10 Property, plant and equipment: 360 Depreciation: 360-10-35 Capitalization of interest: 835-20 Nonmonetary transactions: 845 Intangible assets: 350 Goodwill: 350-20 Intangibles Other than Goodwill: 350-30 Measurement of assets Impairment of assets: 360-10-15 Noncurrent assets held for sale: 360-10-45 |
| Accounting Topics of Liabilities |
|
Liabilities: Codification Topic 405 Deferred revenue: 430 Contingencies: 450 Debt: 470 Distinguishing liabilities from equity: 480 |
| Accounting Topics of Equity |
|
Equity: Codification Topic 505 Stock dividends and stock splits: 505-20 Treasury stock: 505-30 Equity-based payments to non-employees: 505-50 Spinoffs: 505-60 |
| Accounting Topics of Revenue |
|
Revenue recognition: Codification Topic 605 Product revenue: 605-15 Service revenue: 605-20 Multiple element arrangements: 605-25 Rights to use: 605-30 Construction contracts: 605-35 SEC Staff Accounting Bulletin (SAB) Topic 13: 605-10-s99-1 |
| Accounting Topics of Expenses |
|
Cost of sales: Codification Topic 705 Compensation expenses: 710 Retirement benefits: 715 Defined Benefit Plans - Pension: 715-30 Postemployment benefits: 712 Stock compensation: 718 Income taxes: 740 Advertising costs: 720-35 Research and development: 730 R&D arrangements: 730-20 Software R&D: 985-730 |
| Copyright © CPAclass.comTM Legal Disclaimer |