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U.S. GAAP |
| Index of U.S. GAAP Financial Accounting Review |
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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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