Topic # and title | Subtopic # and title | ||
I. General Principles and Objectives | |||
105 | Generally Accepted Accounting Principles | 105-10 | Overall |
II. Overall Financial Reporting, Presentation, and Display Matters | |||
A. Overall Presentation of Financial Statements | |||
205 | Presentation of Financial Statements | 205-10 | Overall |
205-20 | Discontinued Operations | ||
205-30 | Liquidation Basis of Accounting | ||
205-40 | Going Concern | ||
210 | Balance Sheet | 210-10 | Overall |
210-20 | Offsetting | ||
215 | Statement of Shareholders' Equity | 215-10 | Overall |
220 | Comprehensive Income | 220-10 | Overall |
225 | Income Statement | 225-10 | Overall |
225-20 | Extraordinary and Unusual Items | ||
225-30 | Business Interruption Insurance | ||
230 | Statement of Cash Flows | 230-10 | Overall |
235 | Notes to Financial Statements | 235-10 | Overall |
B. Various Financial Reporting, Presentation, and Display Matters | |||
250 | Accounting Changes and Error Corrections | 250-10 | Overall |
255 | Changing Prices | 255-10 | Overall |
260 | Earnings Per Share | 260-10 | Overall |
270 | Interim Reporting | 270-10 | Overall |
270-40 | Income Taxes | ||
272 | Limited Liability Entities | 272-10 | Overall |
274 | Personal Financial Statements | 274-10 | Overall |
275 | Risks and Uncertainties | 275-10 | Overall |
280 | Segment Reporting | 280-10 | Overall |
III. Transaction-Related Topics | |||
A. Financial Statement Accounts | |||
305 | Cash and Cash Equivalents | 305-10 | Overall |
310 | Receivables | 310-10 | Overall |
310-20 | Nonrefundable Fees and Other Costs | ||
310-30 | Loans and Debt Securities Acquired with Deteriorated Credit Quality | ||
310-40 | Troubled Debt Restructurings by Creditors | ||
320 | Investments—Debt and Equity Securities | 320-10 | Overall |
323 | Investments—Equity Method and Joint Ventures | 323-10 | Overall |
323-30 | Partnerships, Joint Ventures, and Limited Liability Entities | ||
325 | Investments—Other | 325-10 | Overall |
325-20 | Cost Method Investments | ||
325-30 | Investments in Insurance Contracts | ||
325-40 | Beneficial Interests in Securitized Financial Assets | ||
330 | Inventory | 330-10 | Overall |
340 | Other Assets and Deferred Costs | 340-10 | Overall |
340-20 | Capitalized Advertising Costs | ||
340-30 | Insurance Contracts that Do Not Transfer Insurance Risk | ||
340-40 | Contracts with Customers | ||
350 | Intangibles—Goodwill and Other | 350-10 | Overall |
350-20 | Goodwill | ||
350-30 | General Intangibles Other Than Goodwill | ||
350-40 | Internal-Use Software | ||
350-50 | Web Site Development Costs | ||
360 | Property, Plant, and Equipment | 360-10 | Overall |
360-20 | Real Estate Sales | ||
405 | Liabilities | 405-10 | Overall |
405-20 | Extinguishment of Liabilities | ||
405-30 | Insurance-Related Assessments | ||
405-40 | Obligations Resulting from Joint and Several Liabilities | ||
410 | Asset Retirement and Environmental Obligations | 410-10 | Overall |
410-20 | Asset Retirement Obligations | ||
410-30 | Environmental Obligations | ||
420 | Exit or Disposal Cost Obligations | 420-10 | Overall |
430 | Deferred Revenue | 430-10 | Overall |
440 | Commitments | 440-10 | Overall |
450 | Contingencies | 450-10 | Overall |
450-20 | Loss Contingencies | ||
450-30 | Gain Contingencies | ||
460 | Guarantees | 460-10 | Overall |
470 | Debt | 470-10 | Overall |
470-20 | Debt with Conversion and Other Options | ||
470-30 | Participating Mortgage Loans | ||
470-40 | Product Financing Arrangements | ||
470-50 | Modifications and Extinguishments | ||
470-60 | Troubled Debt Restructurings by Debtors | ||
480 | Distinguishing Liabilities from Equity | 480-10 | Overall |
505 | Equity | 505-10 | Overall |
505-20 | Stock Dividends and Stock Splits | ||
505-30 | Treasury Stock | ||
505-50 | Equity-Based Payments to Non-Employees | ||
505-60 | Spin-offs and Reverse Spin-offs | ||
605 | Revenue Recognition | 605-10 | Overall |
605-15 | Products | ||
605-20 | Services | ||
605-25 | Multiple-Element Arrangements | ||
605-28 | Milestone Method | ||
605-30 | Rights to Use | ||
605-35 | Construction-Type and Production-Type Contracts | ||
605-40 | Gains and Losses | ||
605-45 | Principal–Agent Considerations | ||
605-50 | Customer Payments and Incentives | ||
606 | Revenue from Contracts with Customers | 606-10 | Overall1 |
610 | Other Income | 610-10 | Overall1 |
610-20 | Gains and Losses from the Derecognition of Nonfinancial Assets | ||
610-30 | Gains and Losses on Involuntary Conversions | ||
705 | Cost of Sales and Services | 705-10 | Overall |
705-20 | Accounting for Consideration Received from a Vendor1 | ||
710 | Compensation—General | 710-10 | Overall |
712 | Compensation—Nonretirement Postemployment Benefits | 712-10 | Overall |
715 | Compensation—Retirement Benefits | 715-10 | Overall |
715-20 | Defined Benefit Plans—General | ||
715-30 | Defined Benefit Plans—Pensions | ||
715-60 | Defined Benefit Plans—Other Postretirement | ||
715-70 | Defined Contribution Plans | ||
715-80 | Multiemployer Plans | ||
718 | Compensation—Stock Compensation | 718-10 | Overall |
718-20 | Awards Classified as Equity | ||
718-30 | Awards Classified as Liabilities | ||
718-40 | Employee Stock Ownership Plans | ||
718-50 | Employee Share Purchase Plans | ||
718-740 | Income Taxes | ||
720 | Other Expenses | 720-10 | Overall |
720-15 | Start-Up Costs | ||
720-20 | Insurance Costs | ||
720-25 | Contributions Made | ||
720-30 | Real and Personal Property Taxes | ||
720-35 | Advertising Costs | ||
720-40 | Electronic Equipment Waste Obligations | ||
720-45 | Business and Technology Reengineering | ||
720-50 | Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers | ||
730 | Research and Development | 730-10 | Overall |
730-20 | Research and Development Arrangements | ||
740 | Income Taxes | 740-10 | Overall |
740-20 | Intraperiod Tax Allocation | ||
740-30 | Other Considerations or Special Areas | ||
B. Broad Transactional Categories | |||
805 | Business Combinations | 805-10 | Overall |
805-20 | Identifiable Assets and Liabilities, and Any Noncontrolling Interest | ||
805-30 | Goodwill or Gain from Bargain Purchase, Including Consideration Transferred | ||
805-40 | Reverse Acquisitions | ||
805-50 | Related Issues | ||
805-740 | Income Taxes | ||
808 | Collaborative Arrangements | 808-10 | Overall |
810 | Consolidation | 810-10 | Overall |
810-20 | Control of Partnerships and Similar Entities | ||
810-30 | Research and Development Arrangements | ||
815 | Derivatives and Hedging | 815-10 | Overall |
815-15 | Embedded Derivatives | ||
815-20 | Hedging—General | ||
815-25 | Fair Value Hedges | ||
815-30 | Cash Flow Hedges | ||
815-35 | Net Investment Hedges | ||
815-40 | Contracts in Entity's Own Equity | ||
815-45 | Weather Derivatives | ||
820 | Fair Value Measurements | 820-10 | Overall |
825 | Financial Instruments | 825-10 | Overall |
825-20 | Registration Payment Arrangements | ||
830 | Foreign Currency Matters | 830-10 | Overall |
830-20 | Foreign Currency Transactions | ||
830-30 | Translation of Financial Statements | ||
830-230 | Statement of Cash Flows | ||
830-740 | Income Taxes | ||
835 | Interest | 835-10 | Overall |
835-20 | Capitalization of Interest | ||
835-30 | Imputation of Interest | ||
840 | Leases | 840-10 | Overall |
840-20 | Operating Leases | ||
840-30 | Capital Leases | ||
840-40 | Sale-Leaseback Transactions | ||
845 | Nonmonetary Transactions | 845-10 | Overall |
850 | Related-Party Disclosures | 850-10 | Overall |
852 | Reorganizations | 852-10 | Overall |
852-20 | Quasi-Reorganizations | ||
852-740 | Income Taxes | ||
853 | Service Concession Arrangements | 853-10 | Overall |
855 | Subsequent Events | 855-10 | Overall |
860 | Transfers and Servicing | 860-10 | Overall |
860-20 | Sales of Financial Assets | ||
860-30 | Secured Borrowings and Collateral | ||
860-40 | Transfers to Qualifying Special-Purpose Entities | ||
860-50 | Servicing Assets and Liabilities | ||
IV. Industry/Unique Topics | |||
905 | Agriculture | 905-10 | Overall |
908 | Airlines | 908-10 | Overall |
910 | Contractors—Construction | 910-10 | Overall |
910-20 | Contract Costs | ||
912 | Contractors—Federal Government | 912-10 | Overall |
912-20 | Contract Costs | ||
915 | Development Stage Entities | 915-10 | Overall |
920 | Entertainment—Broadcasters | 920-10 | Overall |
922 | Entertainment—Cable Television | 922-10 | Overall |
924 | Entertainment—Casinos | 924-10 | Overall |
926 | Entertainment—Films | 926-10 | Overall |
926-20 | Other Assets—Film Costs | ||
928 | Entertainment—Music | 928-10 | Overall |
930 | Extractive Activities—Mining | 930-10 | Overall |
932 | Extractive Activities—Oil and Gas | 932-10 | Overall |
940 | Financial Services—Brokers and Dealers | 940-10 | Overall |
940-20 | Broker Dealer Activities | ||
942 | Financial Services—Depository and Lending | 942-10 | Overall |
944 | Financial Services—Insurance | 944-10 | Overall |
944-20 | Insurance Activities | ||
944-30 | Acquisition Costs | ||
944-40 | Claim Costs and Liabilities for Future Policy Benefits | ||
944-50 | Policyholder Dividends | ||
944-60 | Premium Deficiency and Loss Recognition | ||
944-80 | Separate Accounts | ||
946 | Financial Services—Investment Companies | 946-10 | Overall |
946-20 | Investment Company Activities | ||
948 | Financial Services—Mortgage Banking | 948-10 | Overall |
950 | Financial Services—Title Plant | ||
952 | Franchisors | 952-10 | Overall |
954 | Health Care Entities | 954-10 | Overall |
958 | Not-for-Profit Entities | 958-10 | Overall |
958-20 | Financially Interrelated Entities | ||
958-30 | Split-Interest Arrangements | ||
960 | Plan Accounting—Defined Benefit Pension Plans | 960-10 | Overall |
960-20 | Accumulated Plan Benefits | ||
960-30 | Net Assets Available for Plan Benefits | ||
960-40 | Terminating Plans | ||
962 | Plan Accounting—Defined Contribution Pension Plans | 962-10 | Overall |
962-40 | Terminating Plans | ||
965 | Plan Accounting—Health and Welfare Benefit Plans | 965-10 | Overall |
965-20 | Net Assets Available for Plan Benefits | ||
965-30 | Plan Benefits Obligations | ||
965-40 | Terminating Plans | ||
970 | Real Estate—General | 970-10 | Overall |
972 | Real Estate—Common Interest Realty Associations | 972-10 | Overall |
974 | Real Estate—Real Estate Investment Trusts | 974-10 | Overall |
976 | Real Estate—Retail Land | 976-10 | Overall |
978 | Real Estate—Time-Sharing Activities | 978-10 | Overall |
980 | Regulated Operations | 980-10 | Overall |
980-20 | Discontinuation of Rate-Regulated Accounting | ||
985 | Software | 985-10 | Overall |
985-20 | Costs of Software to Be Sold, Leased, or Marketed | ||
995 | U.S. Steamship Entities | ||
V. Glossary |
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