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FASB Accounting Standards Codification

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by

Lance Fisher

on 16 August 2013

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Transcript of FASB Accounting Standards Codification

Codification Topics
General Principles
Presentation
Assets
Liabilities
Equity
Revenue
Expenses
Broad Transactions
Industry
Master Glossary

FASB Accounting Standards Codification
Presentation
205 Presentation of Financial Statements
210 Balance Sheet
215 Statement of Shareholder Equity
220 Comprehensive Income
225 Income Statement
230 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
105 Generally Accepted Accounting Principles
Establishes Accounting Standards
Codification as GAAP

Identifies other sources of GAAP
Balance Sheet
Assets
305 Cash and Cash Equivalents
310 Receivables
320 Investments - Debt and
Equity Securities
323 Investments - Equity Method
and Joint Venture
325 Investments - Other
330 Inventory
340 Other Assets and
Deferred Costs
350 Intangibles - Goodwill
and Other
360 Property, Plant, and
Equipment
505 Equity
Stock Dividends and Stock Splits
Treasury Stock
Equity-Based Payments to
Non-Employees
Spinoffs and Reverse Spinoffs
Equity
605 Revenue Recognition
Products
Services
Multi-Element Arrangements
Milestone Method
Rights to Use
Construction-Type and Production-Type Contracts
Gains and Losses
Principal Agent Considerations
Customer Payments and Incentives
705 Cost of Sales and Services
710 Compensation - General
712 Compensation - Nonretirement Postemployment Benefits
715 Compensation - Retirement Benefits
718 Compensation - Stock Compensation
720 Other Expenses
730 Research and Development
740 Income Taxes
Expenses
Income Statement
Revenues
805 Business Combinations
808 Collaborative Arrangements
810 Consolidation
815 Derivatives and Hedging
820 Fair Value Measurement
825 Financial Instruments
830 Foreign Currency Matters
835 Interest
840 Leases
845 Nonmonetary Transactions
850 Related Party Disclosures
852 Reorganizations
855 Subsequent Events
860 Transfers and Servicing
Broad Transactions
905 Agriculture
908 Airlines
910-912 Contractors
915 Development Stage Entities
920-928 Entertainment
930-932 Extractive Activities
940-950 Financial Services
952 Franchisors
954 Health Care Entities
958 Not-for-Profit Entities
960-965 Plan Accounting (Benefit)
970-978 Real Estate
980 Regulated Operations
985 Software
995 U.S. Steamship Entities
Industry
Master
Glossary
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
GAAP
Standardized Presentation
General Principles
Presentation
Assets
Liabilities
Equity
Revenue
Expenses
Broad Transactions
Industry
Master Glossary

Presentation
205 Presentation of Financial Statements
210 Balance Sheet
215 Statement of Shareholder Equity
220 Comprehensive Income
225 Income Statement
230 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
105 Generally Accepted Accounting Principles
Establishes Accounting Standards
Codification as GAAP

Identifies other sources of GAAP
Balance Sheet
Assets
305 Cash and Cash Equivalents
310 Receivables
320 Investments - Debt and
Equity Securities
323 Investments - Equity Method
and Joint Venture
325 Investments - Other
330 Inventory
340 Other Assets and
Deferred Costs
350 Intangibles - Goodwill
and Other
360 Property, Plant, and
Equipment
505 Equity
Stock Dividends and Stock Splits
Treasury Stock
Equity-Based Payments to
Non-Employees
Spinoffs and Reverse Spinoffs
Equity
605 Revenue Recognition
Products
Services
Multi-Element Arrangements
Milestone Method
Rights to Use
Construction-Type and Production-Type Contracts
Gains and Losses
Principal Agent Considerations
Customer Payments and Incentives
705 Cost of Sales and Services
710 Compensation - General
712 Compensation - Nonretirement Postemployment Benefits
715 Compensation - Retirement Benefits
718 Compensation - Stock Compensation
720 Other Expenses
730 Research and Development
740 Income Taxes
Expenses
Income Statement
Revenues
805 Business Combinations
808 Collaborative Arrangements
810 Consolidation
815 Derivatives and Hedging
820 Fair Value Measurement
825 Financial Instruments
830 Foreign Currency Matters
835 Interest
840 Leases
845 Nonmonetary Transactions
850 Related Party Disclosures
852 Reorganizations
855 Subsequent Events
860 Transfers and Servicing
Broad Transactions
905 Agriculture
908 Airlines
910-912 Contractors
915 Development Stage Entities
920-928 Entertainment
930-932 Extractive Activities
940-950 Financial Services
952 Franchisors
954 Health Care Entities
958 Not-for-Profit Entities
960-965 Plan Accounting (Benefit)
970-978 Real Estate
980 Regulated Operations
985 Software
995 U.S. Steamship Entities
Industry
Master
Glossary
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
GAAP
Full transcript