- Cover
- Series Page
- Title Page
- Copyright
- Preface
- About the Author
- Codification Taxonomy
- 1: ASC 105 Generally Accepted Accounting Principles
- Perspectives and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Search Authoritative Literature (Step 6)—Further Explanation
- The Concept of Materiality
- Descriptions of Materiality
- The Conceptual Framework
- CON 8—Chapter 1: The Objective of General Purpose Financial Reporting
- CON 8—Chapter 3: Qualitative Characteristics of Useful Financial Information
- CON 5: Recognition and Measurement in Financial Statements of Business Enterprises
- CON 6: Elements of Financial Statements
- CON 7: Using Cash Flow Information and Present Value in Accounting Measurements
- 2: ASC 205 Presentation Of Financial Statements
- 3: ASC 210 Balance Sheet
- 4: ASC 215 Statement of Shareholder Equity
- 5: ASC 220 Comprehensive Income
- 6: ASC 225 Income Statement
- 7: ASC 230 Statement of Cash Flows
- 8: ASC 235 Notes to Financial Statements
- 9: ASC 250 Accounting Changes and Error Corrections
- 10: ASC 255 Changing Prices
- 11: ASC 260 Earnings Per Share
- 12: ASC 270 Interim Reporting
- 13: ASC 272 Limited Liability Entities
- 14: ASC 274 Personal Financial Statements
- 15: ASC 275 Risks and Uncertainties
- 16: ASC 280 Segment Reporting
- 17: ASC 305 Cash and Cash Equivalents
- 18: ASC 310 Receivables
- 19: ASC 320 Investments—Debt and Equity Securities1
- 20: ASC 320 Investments—Debt Securities1
- 21: ASC 321 Investments—Equity Securities
- 22: ASC 323 Investments—Equity Method and Joint Ventures
- 23: ASC 325 Investments—Other
- 24: ASC 326 Financial Instruments—Credit Losses
- 25: ASC 330 Inventory
- 26: ASC 340 Other Assets and Deferred Costs
- 27: ASC 350 Intangibles—Goodwill and Other
- 28: ASC 360 Property, Plant, and Equipment
- 29: ASC 405 Liabilities
- 30: ASC 410 Asset Retirement and Environmental Obligations
- 31: ASC 420 Exit or Disposal Cost Obligations
- 32: ASC 430 Deferred Revenue
- 33: ASC 440 Commitments
- 34: ASC 450 Contingencies
- 35: ASC 460 Guarantees
- 36: ASC 470 Debt
- 37: ASC 480 Distinguishing Liabilities from Equity
- 38: ASC 505 Equity
- 39: ASC 605 Revenue Recognition1
- Revenue Recognition—General Principles
- ASC 605-10, Overall
- Definitions of Terms
- Concepts, Rules, and Examples
- ASC 605-15, Products
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- ASC 605-20, Service Revenues
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- ASC 605-25, Multiple-Element Arrangements
- Perspective and Issues
- ASC 605-28, Milestone Method
- Perspective and Issues
- Concepts, Rules, and Examples
- ASC 605-35, Construction-Type and Production-Type Contracts
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- ASC 605-45, Principal-Agent Considerations
- Perspective and Issues
- Concepts, Rules, and Examples
- ASC 605-50, Customer Payments and Incentives
- Notes
- 40: ASC 606 Revenue from Contracts With Customers
- 41: ASC 610 Other Income
- 42: ASC 705 Cost of Sales and Services
- 43: ASC 710 Compensation—General
- 44: ASC 712 Compensation—Nonretirement Post-Employment Benefits
- 45: ASC 715 Compensation—Retirement Benefits
- 46: ASC 718 Compensation—Stock Compensation
- 47: ASC 720 Other Expenses
- 48: ASC 730 Research and Development
- 49: ASC 740 Income Taxes
- 50: ASC 805 Business Combinations
- 51: ASC 808 Collaborative Arrangements
- 52: ASC 810 Consolidations
- 53: ASC 815 Derivatives and Hedging
- 54: ASC 820 FAIR VALUE MEASUREMENTS
- 55: ASC 825 FINANCIAL INSTRUMENTS
- 56: ASC 830 Foreign Currency Matters
- 57: ASC 835 Interest
- 58: ASC 840 LEASES 1
- 59: ASC 842 Leases
- 60: ASC 845 Nonmonetary Transactions
- 61: ASC 850 Related-Party Disclosures
- 62: ASC 852 Reorganizations
- 63: ASC 853 Service Concession Arrangements
- 64: ASC 855 Subsequent Events
- 65: ASC 860 Transfers and Servicing
- 66: ASC 900S Specialized Industry GAAP
- Contractors—Federal Government (ASC 912)1
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Entertaintment—Broadcasters (ASC 920)3
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Entertainment—Cable Television (ASC 922)5
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Entertainment—Casinos (ASC 924)7
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Entertainment—Film (ASC 926)8
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Entertainment—Music (ASC 928)9
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Extractive Activities—Oil and Gas (ASC 932)10
- Perspective and Issues
- Concepts, Rules, and Examples
- Financial Services—Depository and Lending (ASC 942)11
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Financial Services—Insurance (ASC 944)
- Perspective and Issues
- Concepts, Rules, and Examples
- Financial Services—Investment Companies (ASC 946)13
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Financial Services—Mortgage Banking (ASC 948)16
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Financial Services—Title Plant (ASC 950)
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Franchisors (ASC 952)21
- Perspective and Issues
- Definitions of Terms
- Concepts and Rules
- Not-for-Profit Entities (ASC 958)22
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Plan Accounting (ASC 960, ASC 962, ASC 965)
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Real Estate—General (ASC 970)25
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Real Estate—Retail Land (ASC 976)26
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Real Estate Time-Sharing Activities (ASC 978)28
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Regulated Operations (ASC 980)29
- Perspective and Issues
- Concepts, Rules, and Examples
- Software (ASC 985)31
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- 1: ASC 105 Generally Accepted Accounting Principles
- Appendix A: Definitions of Terms
- Appendix B: Disclosure and Presentation Checklist for Commercial Businesses
- Index
- End User License Agreement
4
ASC 215 Statement of Shareholder Equity
Perspective and Issues
ASC 215, Statement of Shareholder Equity, contains one subtopic:
- ASC 215-10, Overall
That subtopic merely provides a referral to ASC 505, Equity.
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