U.S. GAAP Codification of Accounting Standards

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U.S. GAAP Accounting Standards
Codification Topic 105: Generally Accepted Accounting Principles


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Codification Topic 105
Generally Accepted Accounting Principles


GAAP Hierarchy

   Statement of Financial Accounting Standards No. 168, June 2009
   "The FASB Accounting Standards Codification and the Hierarchy of GAAP"

   Two levels of U.S. GAAP
   Level 1: authoritative GAAP: Codification
   Level 2: nonauthoritative GAAP: Others

Sources of U.S. GAAP
   Nonpublic Entities
   --> "Codification" is the single source of authoritative U.S. GAAP

   SEC Registrants
   Both (a) and (b) are the sources of authoritative U.S. GAAP
   (a) "Codification"
   (b) SEC Rules
  
   Effective for periods ending after September 15, 2009


International Financial Reporting Standards (IFRS)
  
   International Financial Reporting Standards (IFRS) and
   International Accounting Standards (IAS) are 
   the sources of international accounting standards.


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   Codification Topic 105
   Generally Accepted Accounting Principles
 
Subtopics
 
   105-10 Overall
 
Accounting Terms of Codification Topic 105-10
 
   Nongovernment entity
   Nonpublic entity
 




   Other Topics at the Codification 100 
Accounting Standards Codification, ASC, Overview
 
ASC Codification Topic 105: Generally Accepted Accounting Principles


   U.S. GAAP Codification of Accounting Standards
Accounting Standards Codification, ASC, Overview
ASC Codification 200: Presentation
ASC Codification 300: Assets
ASC Codification 400: Liabilities
ASC Codification 500: Equity
ASC Codification 600: Revenue
ASC Codification 700: Expenses
ASC Codification 800: Broad Transactions
ASC Codification 900: Industry

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U.S. GAAP by Topic
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