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U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP Codification | Accounting Topics |
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U.S. GAAP Codification |
| U.S. GAAP Codification Updates |
| Principles of Accounting, Intermediate Accounting, Advanced Accounting |
| Accounting Terms |
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U.S. GAAP Codification Updates in 2011 |
Accounting Standards Updates (ASUs) Issued in 2011 |
| U.S. GAAP Codification Updates in 2010 |
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December 2010 |
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Accounting Standards Update (ASU) 2010-29 was issued --> Disclosure of supplementary pro forma information for business combinations --> Codification topic 805 --> Business combinations --> EITF consensus |
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Accounting Standards Update (ASU) 2010-28 was issued --> When to perform step 2 of the goodwill impairment test for reporting units with zero or negative carrying amounts --> Codification topic 350 --> Intangibles - Goodwill and other --> EITF consensus |
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Accounting Standards Update (ASU) 2010-27 was issued --> Fees paid to the federal government by pharmaceutical manufacturers --> Codification topic 720 --> Other expenses --> EITF consensus |
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October 2010 |
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Accounting Standards Update (ASU) 2010-26 was issued --> Accounting for costs associated with acquiring or renewing insurance contracts --> Codification topic 944 --> Financial services: insurance |
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September 2010 |
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Accounting Standards Update (ASU) 2010-25 was issued --> Reporting loans to participants by defined contribution pension plans --> Codification topic 962 --> Plan accounting: defined contribution pension plans |
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August 2010 |
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Accounting Standards Update (ASU) 2010-24 was issued --> Health care entities --> Codification topics 954-450, 954-720 --> Presentation of insurance claims and related insurance recoveries --> EITF consensus |
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Accounting Standards Update (ASU) 2010-23 was issued --> Health care entities --> Codification topic 954-605 --> Measuring charity care for disclosure --> EITF consensus |
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Accounting Standards Update (ASU) 2010-22 was issued --> Accounting for various topics --> Technical corrections to SEC paragraphs --> Amendments based on SEC Staff Accounting Bulletin (SAB) No. 112 --> SAB No. 112 amended SAB Topics 2, 5, 6 --> to reflect the contents of SFAS 141R and SFAS 160 |
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Accounting Standards Update (ASU) 2010-21 was issued --> Accounting for technical amendments to various SEC rules and schedules --> SEC paragraphs --> Amendments based on SEC Release No. 33-9026 --> Release No. 33-9026: Technical amendments to rules, forms, schedules and codification of financial reporting policies |
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July 2010 |
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Accounting Standards Update (ASU) 2010-20 was issued --> Receivables --> Codification topic 310 --> Disclosures about the credit quality of financing receivables and the allowance for credit losses |
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May 2010 |
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Accounting Standards Update (ASU) 2010-19 was issued --> Foreign currency --> Codification topic 830 --> Foreign currency issues: multiple foreign currency exchange rates --> SEC staff announcement |
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April 2010 |
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Accounting Standards Update (ASU) 2010-18 was issued |
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Accounting Standards Update (ASU) 2010-17 was issued --> Revenue recognition - milestone method --> Codification topic 605 --> 605-28 was added --> Milestone method of revenue recognition --> EITF consensus |
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Accounting Standards Update (ASU) 2010-16 was issued --> Entertainment - casinos --> Codification topic 924 --> Accruals for casino jackpot liabilities --> EITF consensus |
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Accounting Standards Update (ASU) 2010-15 was issued --> Insurance --> Codification topic 944 --> Investments held through separate accounts |
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Accounting Standards Update (ASU) 2010-14 was issued --> Extractive activities --> Codification topic 932 --> SEC update |
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Accounting Standards Update (ASU) 2010-13 was issued --> Stock compensation --> Codification topic 718 --> Pricing of share-based payment in certain currency |
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Accounting Standards Update (ASU) 2010-12 was issued --> Income taxes --> Codification topic 740 --> 2010 Health Care Reform Act |
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March 2010 |
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Accounting Standards Update (ASU) 2010-11 was issued --> Derivatives and Hedging --> Codification topic 815 --> Embedded credit derivatives |
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February 2010 |
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Accounting Standards Update (ASU) 2010-10 was issued --> Consolidation --> Codification topic 810 --> Certain investment funds |
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Accounting Standards Update (ASU) 2010-09 was issued --> Subsequent events --> Codification topic 855 --> Recognition and disclosure requirements |
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Accounting Standards Update (ASU) 2010-08 was issued --> Accounting for various topics --> technical corrections |
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January 2010 |
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Accounting Standards Update (ASU) 2010-07 was issued --> Not-for-profit entities: mergers and acquisitions --> Codification topic 958-805 --> update based on SFAS No. 164 issued in April 2009 |
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Accounting Standards Update (ASU) 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) 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) 2010-04 was issued --> Accounting for various topics --> technical corrections |
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Accounting Standards Update (ASU) 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) 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) 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 |
| U.S. GAAP Codification Updates in 2009 |
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December 2009 |
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Accounting Standards Update (ASU) 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 (ASU) 2009-17 Accounting Standards Update (ASU) 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 (ASU) 2009-16 |
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October 2009 |
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Accounting Standards Update (ASU) 2009-15 was issued --> Own-share lending arrangements --> Codification topic 470-20 --> update based on EITF No. 09-1 Summary of Accounting Standards Update (ASU) 2009-15 Accounting Standards Update (ASU) 2009-14 was issued --> Software revenue --> Codification topic 985-605 --> update based on EITF No. 09-3 Summary of Accounting Standards Update (ASU) 2009-14 Accounting Standards Update (ASU) 2009-13 was issued --> Multiple-deliverable revenue arrangements --> Codification topic 605-25 --> update based on EITF No. 08-1 Summary of Accounting Standards Update (ASU) 2009-13 |
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September 2009 |
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Accounting Standards Update (ASU) 2009-12 was issued --> Fair value measurements and disclosures, SFAS 157 --> Codification topic 820-10 Accounting Standards Update (ASU) 2009-11 was issued --> SEC Update Accounting Standards Update (ASU) 2009-10 was issued --> SEC Update Accounting Standards Update (ASU) 2009-09 was issued --> SEC Update Accounting Standards Update (ASU) 2009-08 was issued --> SEC Update Accounting Standards Update (ASU) 2009-07 was issued --> SEC Update Accounting Standards Update (ASU) 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) 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) 2009-02 was issued --> Technical corrections Accounting Standards Update (ASU) 2009-01 was issued --> Generally accepted accounting principles --> Codification topic 105 --> SFAS 168 |
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