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U.S. GAAP Codification Accounting Standards, ASC




U.S. GAAP
Financial Accounting Review


Principles of AccountingAccounting by Topic Accounting Terms Dictionary

Section 6300: Government Grants and Assistance

[Revenue related U.S. GAAP before the Codification]
ARB 45, October 1955, Long-Term Construction-Type Contracts
SFAS 48, June 1981, Revenue Recognition When Right of Return Exists

EITF 85-9, Revenue Recognition on Options to Purchase Stock of Another Entity
EITF 87-10, Revenue Recognition by Television 'Barter' Syndicators

EITF 90-22, Accounting for Gas-Balancing Arrangements
EITF 91-6, Revenue Recognition of Long-Term Power Sales Contracts
EITF 91-9, Revenue and Expense Recognition for Freight Services in Process
EITF 95-1, Revenue Recognition on Sales with a Guaranteed Minimum Resale Value
EITF 95-4, Revenue Recognition on Equipment Sold and Subsequently Repurchased Subject to an Operating Lease
EITF 96-17, Revenue Recognition under Long-Term Power Sales Contracts That Contain both Fixed and Variable Pricing Terms
EITF 99-19, Reporting Revenue Gross as a Principal versus Net as an Agent

EITF 00-10, Accounting for Shipping and Handling Fees and Costs
EITF 00-21, Revenue Arrangements with Multiple Deliverables
EITF 00-22, Accounting for ‘Points’ and Certain Other Time-Based or Volume-Based Sales Incentive Offers, and Offers for Free Products or Services to Be Delivered in the Future
EITF 00-24, Revenue Recognition: Sales Arrangements That Include Specified-Price Trade-in Rights

EITF 01-3, Accounting in a Purchase Business Combination for Deferred Revenue of an Acquiree
EITF 01-4, Accounting for Sales of Fractional Interests in Equipment
EITF 01-9, Accounting for Consideration Given by a Vendor to a Customer (Including a Reseller of the Vendor’s Products)
EITF 01-14, Income Statement Characterization of Reimbursements Received for ‘Out-of-Pocket’ Expenses Incurred

EITF 02-16, Accounting by a Customer (Including a Reseller) for Certain Consideration Received from a Vendor
EITF 03-5, Applicability of AICPA SOP 97-2 to Non-Software Deliverables in an Arrangement Containing More-Than-Incidental Software
EITF 03-10, Application of Issue No. 02-16 by Resellers to Sales Incentives Offered to Consumers by Manufacturers
EITF 03-12, Impact of FASB Interpretation No. 45 on Issue No. 95-1

EITF 06-1, Accounting for Consideration Given by a Service Provider to a Manufacturer or Reseller of Equipment Necessary for an End-Customer to Receive Service from the Service Provider
EITF 08-1, Revenue Arrangements with Multiple Deliverables
EITF 08-2, Lessor Revenue Recognition for Maintenance Services

AICPA SOP 75-2, Accounting Practices of Real Estate Investment Trusts
AICPA SOP 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts
AICPA SOP 85-3, Accounting by Agricultural Producers and Agricultural Cooperatives

AICPA SOP 97-2, Software Revenue Recognition
AICPA SOP 98-4, Deferral of the Effective Date of a Provision of SOP 97-2, Software Revenue Recognition
AICPA SOP 98-9, Modification of SOP 97-2, Software Revenue Recognition, with Respect to Certain Transactions
AICPA SOP 00-2, Accounting by Producers or Distributors of Films




Index of U.S. GAAP Financial Accounting Review


U.S. GAAP by Codification Topics 
 
 105  GAAP Hierarchy 
 105  GAAP History 

 205  Presentation of Financial Statements 
 205-20 Discontinued Operations 
 210  Balance Sheet 
 210-20 Offsetting 
 220  Comprehensive Income 
 225  Income Statement 
 225-20 Extraordinary and Unusual Items 
 230  Statement of Cash Flows 
 250  Accounting Changes and Error Corrections 
 260  Earnings per Share 
 270  Interim Reporting
 
 310  Impairment of a Loan
 320  Investment Securities 
 320  Other-Than-Temporary Impairments, FSP FAS 115-2 
 320-10-05 Overview of Investments in Other Entities 
 320-10-35 Reclassification of Investments in Securities
 323-10 Equity Method Investments
 323-30 Investments in Partnerships and Joint Ventures 
 325-20 Cost Method Investments 
 330  Inventory

 340-20 Capitalized Advertising Costs 
 350-20 Goodwill 
 350-30 Intangibles Other than Goodwill 
 350-40 Internal-Use Software 
 350-50 Website Development Costs 
 360  Property, Plant and Equipment
 360-20 Real Estate Sales


 410  Asset Retirement and Environmental Obligations 
 420  Exit or Disposal Cost Obligations 
 450  Contingencies 
 450-20 Loss Contingencies 
 450-30 Gain Contingencies
 480  Redeemable Financial Instruments 

 505-20 Stock Dividends, Stock Splits 
 505-30 Treasury Stock 

 605  SEC Staff Accounting Bulletin, Topic 13 
 605-25 Revenue Recognition - Multiple Element Arrangements 
 
 715-30 Defined Benefit Plans - Pension
 718  Share-Based Payment 
 730  Research and Development 
 730-20 Research and Development Arrangements 

 805  Business Combinations  
 810  Consolidation 
 810  Noncontrolling Interests 
 810  Consolidation of Variable Interest Entities, SFAS 167 
 
 815  Derivatives and Hedging Overview 

 820  Fair Value Measurements  
 820  Fair value when the markets are not active, FSP FAS 157-4
 825  Fair Value Option 

 830  Foreign Currency Matters 
 830-20 Foreign Currency Transactions 
 830-30 Translation of Financial Statements 
 835  Interest 
 835-20 Capitalization of Interest 
 835-30 Imputation of Interest 

 840  Leases 
 840-20 Operating Leases 
 840-30 Capital Leases 
 840-40 Sale-Leaseback Transactions
 845  Nonmonetary Transactions 

 855  Subsequent Events 
 860-20 Sale of Financial Assets, SFAS 166 
 860-50 Servicing Assets and Liabilities, SFAS 156 

 985-20 Costs of software to be sold  


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