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U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP Codification | Accounting Standards, ASC |
| Principles of Accounting, Intermediate Financial Accounting, U.S. GAAP Textbook |
| Accounting by Topic, Accounting Terms Dictionary |
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U.S. GAAP Accounting Standards |
| 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 |
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Codification Topic 105 Generally Accepted Accounting Principles |
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Subtopics 105-10 Overall |
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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 by Topic |
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