CONTENTS
1 ASC 105 Generally Accepted Accounting Principles
2 ASC 205 Presentation of Financial Statements
4 ASC 215 Statement of Shareholder Equity
5 ASC 220 Comprehensive Income
7 ASC 230 Statement of Cash Flows
8 ASC 235 Notes to Financial Statements
9 ASC 250 Accounting Changes and Error Corrections
13 ASC 272 Limited Liability Entities
14 ASC 274 Personal Financial Statements
15 ASC 275 Risks and Uncertainties
17 ASC 305 Cash and Cash Equivalents
19 ASC 320 Investments—Debt and Equity Securities
20 ASC 323 Investments—Equity Method and Joint Ventures
23 ASC 340 Other Assets and Deferred Costs
24 ASC 350 Intangibles—Goodwill and Other
25 ASC 360 Property, Plant, and Equipment
27 ASC 410 Asset Retirement and Environmental Obligations
28 ASC 420 Exit or Disposal Cost Obligations
34 ASC 480 Distinguishing Liabilities From Equity
36 ASC 605 Revenue Recognition
37 ASC 705 Cost of Sales and Services
38 ASC 710 Compensation—General
39 ASC 712 Compensation—Nonretirement Postemployment Benefits
40 ASC 715 Compensation—Retirement Benefits
41 ASC 718 Compensation—Stock Compensation
43 ASC 730 Research and Development
45 ASC 805 Business Combinations
46 ASC 808 Collaborative Arrangements
48 ASC 815 Derivatives and Hedging
49 ASC 820 Fair Value Measurements
50 ASC 825 Financial Instruments
51 ASC 830 Foreign Currency Matters
54 ASC 845 Nonmonetary Transactions
55 ASC 850 Related-Party Disclosures
58 ASC 860 Transfers and Servicing
59 ASC 900s Specialized Industry GAAP