U.S. GAAP Codification of Accounting Standards

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

U.S. GAAP
Codification of Accounting Standards


Principles of AccountingU.S. GAAP Financial Reporting Guide
IFRS,  IFRS Dictionary IFRS U.S. GAAP Comparison IFRS Texbook
 Accounting by Topic Accounting Terms Dictionary



 U.S. GAAP Codification Updates in 2011 

 105  GAAP Hierarchy 
 105  GAAP History 

 205  Presentation of Financial Statements 
 205-20 Discontinued Operations 
 210  Balance Sheet 
 210-20 Offsetting 
 220  Comprehensive Income 
 225  Income Statement 
 225-20 Extraordinary and Unusual Items 
 230  Statement of Cash Flows 
 250  Accounting Changes and Error Corrections 
 260  Earnings per Share 
 270  Interim Reporting
 
 310  Impairment of a Loan
 320  Investment Securities 
 320  Other-Than-Temporary Impairments, FSP FAS 115-2 
 320-10-05 Overview of Investments in Other Entities 
 320-10-35 Reclassification of Investments in Securities
 323-10 Equity Method Investments
 323-30 Investments in Partnerships and Joint Ventures 
 325-20 Cost Method Investments 
 330  Inventory

 340-20 Capitalized Advertising Costs 
 350-20 Goodwill 
 350-30 Intangibles Other than Goodwill 
 350-40 Internal-Use Software 
 350-50 Website Development Costs 
 360  Property, Plant and Equipment
 360-20 Real Estate Sales 
 
 410  Asset Retirement and Environmental Obligations 
 420  Exit or Disposal Cost Obligations 
 450  Contingencies 
 450-20 Loss Contingencies 
 450-30 Gain Contingencies
 480  Redeemable Financial Instruments 

 505-20 Stock Dividends, Stock Splits 
 505-30 Treasury Stock 

 605  SEC Staff Accounting Bulletin, Topic 13 
 605-25 Revenue Recognition - Multiple Element Arrangements 


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 715-30 Defined Benefit Plans - Pension
 718  Share-Based Payment 
 730  Research and Development 
 730-20 Research and Development Arrangements 

 805  Business Combinations  
 810  Consolidation 
 810  Noncontrolling Interests 
 810  Consolidation of Variable Interest Entities, SFAS 167 
 
 815  Derivatives and Hedging Overview 

 820  Fair Value Measurements  
 820  Fair value when the markets are not active, FSP FAS 157-4
 825  Fair Value Option 

 830  Foreign Currency Matters 
 830-20 Foreign Currency Transactions 
 830-30 Translation of Financial Statements 
 835  Interest 
 835-20 Capitalization of Interest 
 835-30 Imputation of Interest 

 840  Leases 
 840-20 Operating Leases 
 840-30 Capital Leases 
 840-40 Sale-Leaseback Transactions
 845  Nonmonetary Transactions 

 855  Subsequent Events 
 860-20 Sale of Financial Assets, SFAS 166 
 860-50 Servicing Assets and Liabilities, SFAS 156 

 985-20 Costs of software to be sold




U.S. GAAP Codification of Accounting Standards
 
Accounting Standards Codification, ASC, Overview
ASC Codification 100: General Principles
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
  
Intermediate Accounting Topics
Advanced Accounting Topics


Codification Topics at the 100 Level 
 
Topic 105: Generally Accepted Accounting Principles


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



Codification Topics at the 300 Level 
 
Topic 305: Cash and Cash Equivalents
 
Topic 310: Receivables
 
Topic 320: Investments-Debt and Equity Securities
Topic 323: Investments-Equity Method and Joint Ventures
Topic 325: Investments-Other
 
Topic 330: Inventory
 
Topic 340: Other Assets and Deferred Costs
Topic 350: Intangibles-Goodwill and Other
 
Topic 360: Property, Plant, and Equipment
 




Codification Topics at the 400 Level 
 
Topic 405: Liabilities
 
Topic 410: Asset Retirement and Environmental Obligations
Topic 420: Exit or Disposal Cost Obligations
 
Topic 430: Deferred Revenue
 
Topic 440: Commitments
Topic 450: Contingencies
Topic 460: Guarantees
 
Topic 470: Debt
 
Topic 480: Distinguishing Liabilities from Equity


Codification Topics at the 500 Level 
 
Topic 505: Equity
 
   Topic 505 is the only topic at the 500 level.


Codification Topics at the 600 Level 
 
Topic 605: Revenue Recognition
 
   Topic 605 is the only topic at the 600 level.


Codification Topics at the 700 Level 
 
Topic 705: Cost of Sales and Services
 
Topic 710: Compensation-General
Topic 712: Compensation-Nonretirement Postemployment Benefits
Topic 715: Compensation-Retirement Benefits
Topic 718: Compensation-Stock Compensation
 
Topic 720: Other Expenses
 
Topic 730: Research and Development
 
Topic 740: Income Taxes


Codification Topics at the 800 Level 
 
Topic 805: Business Combinations
Topic 808: Collaborative Arrangements
 
Topic 810: Consolidation
Topic 815: Derivatives and Hedging
 
Topic 820: Fair Value Measurements and Disclosures
Topic 825: Financial Instruments
 
Topic 830: Foreign Currency Matters
Topic 835: Interest
 
Topic 840: Leases
Topic 845: Nonmonetary Transactions
 
Topic 850: Related Party Disclosures
Topic 852: Reorganizations
Topic 855: Subsequent Events
 
Topic 860: Transfers and Servicing


U.S. GAAP Codification of Accounting Standards
Codification Topics at the 900 Level 
 
Accounting Standards Codification, ASC, Overview
 
ASC Codification Topic 905: Agriculture
ASC Codification Topic 908: Airlines
 
ASC Codification Topic 910: Contractors
ASC Codification Topic 915: Development stage entities
 
ASC Codification Topic 920: Entertainment
 
ASC Codification Topic 930: Extractive activities
 
ASC Codification Topic 940: Financial services
 
ASC Codification Topic 952: Franchisors
ASC Codification Topic 954: Health care entities
ASC Codification Topic 958: Not-for-profit entities
 
ASC Codification Topic 960: Plan accounting
 
ASC Codification Topic 970: Real estate
 
ASC Codification Topic 980: Regulated operations
ASC Codification Topic 985: Software
 
ASC Codification Topic 995: U.S. steamship entities
 





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