U.S. GAAP Codification of Accounting Standards

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U.S. GAAP Accounting Standards
Codification Topic 210: Balance Sheet


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Codification Topic 210
Balance Sheet



Balance Sheet
Current assets are reported separately from noncurrent assets
Current liabilities are reported separately from noncurrent liabilities

Current assets
--> Assets that are expected to be realized 
--> within a year or normal operating cycle, whichever is longer

Current liabilities
--> Liabilities that are expected to liquidate
--> within a year or normal operating cycle, whichever is longer

Regulation S-X: 17 CFR Part 210
Rule 5-02: Balance sheets

Current Assets
5-02.1: Cash and cash items
5-02.2: Marketable securities
5-02.3: Accounts and notes receivable
5-02.4: Allowances for doubtful accounts and notes receivable
5-02.5: Unearned income
5-02.6: Inventories
5-02.7: Prepaid expenses
5-02.8: Other current assets
5-02.9: Total current assets

Noncurrent assets
5-02.12: Other investments
5-02.13: Property, plant and equipment
5-02.14: Accumulated depreciation
5-02.15: Intangible assets
5-02.16: Amortization of intangible assets
5-02.17: Other assets
5-02.18: Total assets

Current liabilities
5-02.19: Accounts and notes payable
5-02.20: Other current liabilities
5-02.21: Total current liabilities

Noncurrent liabilities
5-02.22: Bonds, mortgages and other long-term debt
5-02.24: Other liabilities
5-02.25: Commitments and contingent liabilities

Stockholders' equity
5-02.27: Redeemable preferred stocks
5-02.28: Non-redeemable preferred stocks
5-02.29: Common stocks
5-02.30: Other stockholders' equity
5-02.31: Noncontrolling interests
5-02.32: Total liabilities and equity


International Financial Reporting Standards (IFRS)

   IAS 1: Presentation of Financial Statements


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   Codification Topic 210
   Balance Sheet
 
Subtopics of Codification Topic 210
 
   210-10 Overall
   210-20 Offsetting
 
Accounting Terms of Codification Topic 210-10
 
   Cash equivalents
   Current assets
   Current liabilities
   Operating cycle
   Short-term obligations
   Working capital
   
Accounting Terms of Codification Topic 210-20
 
   Daylight overdraft
   Repurchase agreement
   Reverse repurchase agreement
   Right of setoff
   Securities custodian



   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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