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U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP-Codification | IFRS International Standards | Accounting Standards, ASC |
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U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP-Codification | IFRS International Standards | Accounting Standards, ASC |
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U.S. GAAP
Codification of Accounting Standards |
U.S. GAAP Codification,
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ASC,
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IFRS
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| Codification Topic
210 Balance Sheet
Balance SheetCurrent 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 210Rule 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 |
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Subtopics of Codification Topic 210 210-10 Overall 210-20 Offsetting |
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Accounting Terms of Codification Topic 210-10 Cash equivalents Current assets Current liabilities Operating cycle Short-term obligations Working capital |
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Accounting Terms of Codification Topic 210-20 Daylight overdraft Repurchase agreement Reverse repurchase agreement Right of setoff Securities custodian |
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