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820 825 830 835 840 845 850 852 855 860

Fair Value Measurements and Disclosures Financial Instruments Foreign Currency Matters Interest Leases Nonmonetary Transactions Related Party Disclosures Reorganizations Subsequent Events Transfers and Servicing

900 905 908 910 912 915 920 922 924 926 928 930 932 940 942 944 946 948 950 952 954 958 960 952 965 970 972 974 976 978 980 985 995

Industry Agriculture Airlines Contractors - Construction Contractors - Federal Government Development Stage Entities Entertainment - Broadcasters Entertainment - Cable Television Entertainment - Casinos Entertainment - Films Entertainment - Music Extractive Activities - Mining Extractive Activities - Oil and Gas Financial Services - Broker and Dealers Financial Services - Depository and Lending Financial Services - Insurance Financial Services - Investment Companies Financial Services - Mortgage Banking Financial Services - Title Plant Franchisors Healthcare Entities Not-for-Profit Entities Plan Accounting - Defined Benefit Pension Plans Plan Accounting - Defined Contribution Pension Plans Plan Accounting - Health and Welfare Benefit Plans Real Estate - General Real Estate - Common Interest Realty Associations Real Estate - Real Estate Investment Trusts Real Estate - Retail Land Real Estate - Time-Sharing Activities Regulated Operations Software U.S. Steamship Entities

5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 S99

ASC Section List Overview and Background Objectives Scope and Exceptions Glossary Recognition Initial Measurement Subsequent Measurement Derecognition Other Presentation Matters Disclosure Implementation Guidance and Illustrations Relationships Transition and Open Effective Date Information Grandfathered Guidance XBRL Definitions SEC Materials

400

Liabilities

405

Liabilities

410

Asset Retirement and Environmental Obligations

420

Exit or Disposal Cost Obligations

430

Deferred Revenue

440

Commitments

450

Contingencies

460

Guarantees

470

Debt

480

Distinguishing Liabilities from Equity

200

Presentation

205

Presentation of Financial Statements

210

Balance Sheet

215

Statement of Shareholder Equity

220

Comprehensive Income

225

Income Statement

23

Statement of Cash Flows

235

Notes to Financial Statements

250

Accounting Changes and Error Corrections

255

Changing Prices

260

Earnings Per Share

270

Interim Reporting

272

Limited Liability Entities

274

Personal Financial Statements

275

Risks and Uncertainties

280

Segment Reporting

700

Expenses

705

Cost of Sales and Services

710

Compensation - General

712

Compensation - Nonretirement Postretirement Benefits

715

Compensation - Retirement Benefits

718

Compensation - Stock Compensation

720

Other Expenses

730

Research and Development

740

Income Taxes

300

Assets

305

Cash and Cash Equivalents

310

Receivables

320

Investments - Debt and Equity Securities

323

Investments - Equity Method and Joint Ventures

325

Investments - Other

330

Inventory

340

Other Assets and Deferred Costs

350

Intangibles - Goodwill and Other

360

Property, Plant, and Equipment

600

Revenue

605

Revenue Recognition

800

Broad Transactions

805

Business Combinations

808

Collaborative Arrangements

810

Consolidation

815

Derivatives and Hedging

100 105

500

Equity

505

Equity

The FASB Accounting Standards

General Principles Generally Accepted Accounting Principles

Codification

  • ---

    Topic Quick Guidance

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