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Section 3190: Other Current Assets
[U.S. GAAP Codification Topic]
340 Deferred costs and other assets
340-10 Overall
340-20 Capitalized advertising costs
340-30 Insurance contracts that do not transfer insurance risk
[U.S. GAAP before the Codification]
EITF 99-5, 1999, Accounting for Pre-Production Costs Related to Long-Term Supply Arrangements
AICPA SOP 93-7, 1993, Reporting on Advertising Costs
AICPA SOP 98-7, 1998, Deposit Accounting: Accounting for Insurance and Reinsurance Contracts That Do Not Transfer Insurance Risk
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