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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
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 |
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Codification Topic 205 Presentation of Financial Statements |
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Subtopics 205-10 Overall 205-20 Discontinued operations |
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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 |
| U.S. GAAP by Topic |
| Accounting Topics |
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