U.S. GAAP Codification of Accounting Standards

U.S. GAAP Codification IFRS International Standards Accounting Standards, ASC

U.S. GAAP Accounting Standards
Codification Topic 205: Presentation of Financial Statements


Principles of Accounting Intermediate Financial AccountingU.S. GAAP Textbook
IFRS,  IFRS Dictionary IFRS U.S. GAAP Comparison IFRS Texbook
Securities Law Library,  Accounting by Topic Accounting Terms Dictionary


Codification Topic 205
Presentation of Financial Statements



Financial Statements
1. Balance Sheet --> Topic 210
2. Income Statement --> Topic 215
3. Statement of Cash Flows --> Topic 230
4. Statement of Shareholder Equity --> Topic 215
5. Notes to Financial Statements --> Topic 235


Securities and Exchange Commission (SEC) Rules

Regulation S-X 
--> 17 CFR Part 210

Code of Federal Regulations (CFR)
Title 17: Commodity and Securities Exchanges
Part 210: Form and content of and requirements for financial statements

General Instructions as to Financial Statements

Rule 3-01: Consolidated balance sheets.
Rule 3-02: Consolidated statements of income and changes in financial positions.
Rule 3-03: Instructions to income statement requirements.
Rule 3-04: Changes in stockholders' equity and noncontrolling interests.

Rules of General Application

Rule 4-01: Form, order, and terminology
Rule 4-02: Items not material
Rule 4-03: Inapplicable captions and omission of unrequired or inapplicable financial statements
Rule 4-04: Omission of substantially identical notes
Rule 4-08: General notes to financial statements

Commercial and Industrial Companies

Rule 5-01: Application of rules 5-01 to 5-04
Rule 5-02: Balance sheets
Rule 5-03: Income statements

Interim Financial Statements

Rule 10-01: Interim financial statements


SEC Forms
List of SEC Forms

Securities Exchange Act of 1934

Form 10-K: Annual report pursuant to section 13 or 15(d) of 
the Securities Exchange Act of 1934


Form 10-Q: Quarterly report pursuant to section 13 or 15(d) of
the Securities Exchange Act of 1934



SEC Staff Accounting Bulletin (SAB) Codification Topics

Topic 1: Financial Statements 

Topic 2: Business Combinations 
Topic 3: Senior Securities 
Topic 4: Equity Accounts 
Topic 5: Miscellaneous Accounting 
Topic 6: Interpretations of Accounting Series Releases and Financial Reporting Releases 
Topic 7: Real Estate Companies 
Topic 8: Retail Companies 
Topic 9: Finance Companies 
Topic 10: Utility Companies 
Topic 11: Miscellaneous Disclosure 
Topic 12: Oil and Gas Producing Activities 
Topic 13: Revenue Recognition 
Topic 14: Share-Based Payment 


International Financial Reporting Standards (IFRS)

   IAS 1: Presentation of Financial Statements


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   Codification Topic 205
   Presentation of Financial Statements
 
Subtopics
 
   205-10 Overall
   205-20 Discontinued operations
 
Accounting Terms
 
   Asset group
   Component of an entity
   Operating segment
   Reporting unit
   
   Commodity
   Continuation of activities
   Continuing cash flows
   Disposal group
   Migration
   Settlement of a pension or postretirement benefit obligation



   Other Topics at the Codification 200 
Accounting Standards Codification, ASC, Overview
 
ASC Codification Topic 205: Presentation of Financial Statements
 
ASC Codification Topic 210: Balance Sheet
ASC Codification Topic 215: Statement of Shareholder Equity
 
ASC Codification Topic 220: Comprehensive Income
ASC Codification Topic 225: Income Statement
 
ASC Codification Topic 230: Statement of Cash Flows
ASC Codification Topic 235: Notes to Financial Statements
 
ASC Codification Topic 250: Accounting Changes and Error Corrections
ASC Codification Topic 255: Changing Prices
 
ASC Codification Topic 260: Earnings per Share
 
ASC Codification Topic 270: Interim Reporting
ASC Codification Topic 272: Limited Liability Entities
ASC Codification Topic 274: Personal Financial Statements
ASC Codification Topic 275: Risks and Uncertainties
 
ASC Codification Topic 280: Segment Reporting


   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
Accounting Topics








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