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U.S. GAAP Codification IFRS International Standards Accounting Standards, ASC

U.S. GAAP
Financial Accounting Review (gd)


IFRS,  IFRS Texbook IFRS Dictionary IFRS U.S. GAAP Comparison
Principles of Accounting Intermediate Accounting Advanced Accounting
U.S. GAAP Financial Reporting,  U.S. GAAP Codification Accounting Dictionary



Chapter 1: Financial Reporting Standards

Section 1100: U.S. GAAP Codification



Chapter 2: Financial Statements

Section 2100: Financial Statements
Section 2110: Financial Statements Overview
Section 2120: Balance Sheet
Section 2130: Income Statement
Section 2140: Statement of Cash Flows
Section 2150: Statement of Shareholder Equity
Section 2160: Notes
Section 2200: Other Presentation Topics
Section 2210: Comprehensive Income
Section 2219: Examples of Other Comprehensive Income
Section 2220: Reporting Noncontrolling Interests
Section 2230: Extraordinary Items
Section 2240: Discontinued Operations
Section 2250: Offsetting
Section 2300: Earnings per Share
Section 2400: Interim Reporting
Section 2500: Accounting Changes and Error Correction
Section 2600: Operating Segments
Section 2700: Related Party Disclosures
Section 2800: Subsequent Events
Section 2900: Other Topics



Chapter 3: Assets

Section 3100: Current Assets
Section 3110: Overview of Current Assets
Section 3120: Imputation of Interest
Section 3130: Impairment of a Loan
Section 3140: Inventory
Section 3150: Capitalized Advertising Costs
Section 3190: Other Current Assets
Section 3200: Property, Plant and Equipment
Section 3210: Property, Plant and Equipment
Section 3220: Capitalization of Interest Costs
Section 3230: Nonmonetary Asset Exchanges
Section 3240: Impairment of Long-lived Assets
Section 3250: Assets Held for Sale
Section 3300: Intangible Assets
Section 3310: Goodwill
Section 3320: Other Intangible Assets
Section 3330: Accounting for Software
Section 3340: Web-site Development Costs
Section 3350: Internal-use Software
Section 3400: Investments
Section 3410: Overview of Investments
Section 3420: Cost Method Investments
Section 3430: Investments in Associates
Section 3440: Joint Ventures
Section 3500: Investment Property
Section 3600: Mineral Resources
Section 3700: Biological Assets
Section 3900: Other Assets


Chapter 4: Financial Instruments

Section 4100: Presentation of Financial Instruments
Section 4200: Recognition and Measurement of Financial Instruments
Section 4210: Investments in Debt and Equity Securities
Section 4220: Overview of Investments in Other Entities
Section 4230: Reclassification of Investments in Securities
Section 4240: Fair Value Option
Section 4250: Fair Value Measurements
Section 4300: Derivatives and Hedging
Section 4400: Derecognition of Financial Instruments
Section 4410: Derecognition of Financial Assets
Section 4411: Sale of Financial Assets
Section 4420: Derecognition of Financial Liabilities
Section 4500: Disclosures of Financial Instruments
Section 4600: Insurance Contracts


Chapter 5: Liabilities and Equity

Section 5100: Liabilities
Section 5110: Overview of Liabilities
Section 5200: Contingencies and Commitments
Section 5210: Contingencies
Section 5220: Commitments and Guarantees
Section 5300: Debt and Other Liabilities
Section 5310: Debt
Section 5320: Asset Retirement and Environmental Obligations
Section 5330: Disposal Cost Obligations
Section 5340: Deferred Revenue
Section 5400: Separation of Liabilities and Equity
Section 5500: Equity
Section 5510: Overview of Equity
Section 5520: Stock Dividends, Stock Splits
Section 5530: Treasury Stock
Section 5590: Other Topics of Equity


Chapter 6: Revenue

Section 6100: Revenue
Section 6110: Revenue Recognition
Section 6120: Multiple-element Revenue Arrangements
Section 6190: Other Topics of Revenue
Section 6200: Construction Contracts
Section 6300: Government Grants and Assistance


Chapter 7: Expenses

Section 7100: Employee Benefits
Section 7200: Reporting by Employee Benefit Plans
Section 7300: Share-based Payments
Section 7400: Income Taxes
Section 7500: Other Expenses
Section 7510: Research and Development
Section 7520: Research and Development Arrangements
Section 7530: Costs of Software to Be Sold, Leased, or Marketed
Section 7590: Other Expenses


Chapter 8: Leases, Foreign Currency, Other Topics

Section 8100: Leases
Section 8110: Classification of Leases
Section 8120: Operating Leases
Section 8130: Capital Leases
Section 8140: Sale-Leaseback Transactions
Section 8200: Foreign Currency
Section 8300: Hyperinflationary Economies
Section 8400: Reorganizations
Section 8900: Other Topics


Chapter 9: Business Combinations and Consolidation

Section 9100: Business Combinations
Section 9200: Consolidated Financial Statements








Index of U.S. GAAP Financial Accounting Review


   IFRS 1 - IFRS 13

IFRS Overview
IFRS 1: First-time adoption of International Financial Reporting Standards
IFRS 2: Share-based payment
IFRS 3: Business combinations
IFRS 4: Insurance contracts
IFRS 5: Non-current assets held for sale and discontinued operations

IFRS 6: Exploration for and evaluation of mineral resources
IFRS 7: Financial instruments: disclosures
IFRS 8: Operating segments
IFRS 9: Financial Instruments
IFRS 10: Consolidated Financial Statements
IFRS 11: Joint Arrangements
IFRS 12: Disclosure of Interests in Other Entities
IFRS 13: Fair Value Measurement




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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