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Index
Series Page
Title Page
Copyright
Preface
About the Author
Codification Taxonomy
Chapter 1: ASC 105 Generally Accepted Accounting Principles
Perspectives and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 2: ASC 205 Presentation of Financial Statements
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
ASC 205-30, Liquidation Basis of Accounting
Chapter 3: ASC 210 Balance Sheet
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 4: ASC 215 Statement of Shareholder Equity
Perspective and Issues
Chapter 5: Asc 220 Comprehensive Income
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 6: Asc 225 Income Statement
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 7: Asc 230 Statement of Cash Flows
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 8: ASC 235 Notes to Financial Statements
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 9: ASC 250 Accounting Changes and Error Corrections
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 10: ASC 255 Changing Prices
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 11: ASC 260 Earnings Per Share
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Comprehensive Example
Chapter 12: ASC 270 Interim Reporting
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Part I—Requirements Applicable to all Reporting Entities
Part II—Requirements Applicable to Public Reporting Entites
Chapter 13: ASC 272 Limited Liability Entities
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 14: ASC 274 Personal Financial Statements
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 15: ASC 275 Risks and Uncertainties
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 16: ASC 280 Segment Reporting
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 17: ASC 305 Cash and Cash Equivalents
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 18: ASC 310 Receivables
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 19: ASC 320 Investments—Debt and Equity Securities
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 20: ASC 323 Investments—Equity Method and Joint Ventures
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 21: ASC 325 Investments—Other
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 22: ASC 330 Inventory
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 23: ASC 340 Other Assets and Deferred Costs
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 24: ASC 350 Intangibles—Goodwill and Other
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 25: ASC 360 Property, Plant, and Equipment
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 26: ASC 405 Liabilities
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 27: ASC 410 Asset Retirement and Environmental Obligations
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 28: ASC 420 Exit or Disposal Cost Obligations
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 29: ASC 430 Deferred Revenue
Chapter 30: ASC 440 Commitments
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 31: ASC 450 Contingencies
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 32: ASC 460 Guarantees
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 33: ASC 470 Debt
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 34: ASC 480 Distinguishing Liabilities from Equity
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 35: ASC 505 Equity
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 36: ASC 605 Revenue Recognition
Revenue Recognition—General Principles
Long-Term Construction Contracts (ASC 605-35)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Service Revenues (ASC 605-20 AND ASC 605-45)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Sales When Collection is Uncertain
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Revenue Recognition When Right of Return Exists (ASC 605-15)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Revenue Arrangements with Multiple Deliverables (ASC 605-25)
Perspective and Issues
Other Special Accounting and Reporting Issues
Appendix—Overview of ASC 6062
Chapter 37: ASC 705 Cost of Sales and Services
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 38: ASC 710 Compensation—General
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 39: ASC 712 Compensaton—Nonretirement Post-Employment Benefits
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 40: ASC 715 Compensation—Retirement Benefits
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 41: ASC 718 Compensation—Stock Compensation
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 42: ASC 720 Other Expenses
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 43: ASC 730 Research and Development
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 44: ASC 740 Income Taxes
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 45: Asc 805 Business Combinations
Perspective and Issues
Definitions of Terms
Concepts, Rules, And Examples
Chapter 46: ASC 808 Collaborative Arrangements
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 47: Asc 810 Consolidations
Perspective and Issues
Definitions of Terms
Consolidation Models—Introduction and Background
The Vie Model
Voting Interest Model
Chapter 48: ASC 815 Derivatives and Hedging
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 49: ASC 820 Fair Value Measurements
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 50: ASC 825 Financial Instruments
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 51: ASC 830 Foreign Currency Matters
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Accounts to be Remeasured Using Historical Exchange Rates
Chapter 52: ASC 835 Interest
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 53: ASC 840 Leases
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 54: ASC 845 Nonmonetary Transactions
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 55: ASC 850 Related-Party Disclosures
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 56: ASC 852 Reorganizations
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 57: ASC 853 Service Concession Arrangements
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 58: ASC 855 Subsequent Events
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 59: Asc 860 Transfers and Servicing
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Chapter 60: ASC 900S Specialized Industry GAAP
Contractors—Federal Government (ASC 912)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Development Stage Enterprises (ASC 915)
Entertaintment—Broadcasters (ASC 920)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Entertainment—Cable Television (ASC 922)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Entertainment—Casinos (ASC 924)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Entertainment—Film (ASC 926)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Entertainment—Music (ASC 928)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Extractive Activities—Oil and Gas (ASC 932)
Perspective and Issues
Concepts, Rules, and Examples
Financial Services—Depository and Lending (ASC 942)
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)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Financial Services—Mortgage Banking (ASC 948)
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)
Perspective and Issues
Definitions of Terms
Concepts and Rules
Not-For-Profit Entities (ASC 958)
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)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Real Estate—Retail Land (ASC 976)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Real Estate Time-Sharing Activities (ASC 978)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Regulated Operations (ASC 980)
Perspective and Issues
Concepts, Rules, and Examples
Software (ASC 985)
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Appendix A: Definitions of Terms
Appendix B: Disclosure Checklist for Commercial Businesses
Index
End User License Agreement
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