Preface vii
About the Author xi
Codification Taxonomy xiii
1 ASC 105 Generally Accepted Accounting Principles 1
2 ASC 205 Presentation of Financial Statements 29
3 ASC 210 Balance Sheet 43
4 ASC 215 Statement of Shareholder Equity 59
5 ASC 220 Comprehensive Income 61
6 ASC 225 Income Statement 71
7 ASC 230 Statement of Cash Flows 85
8 ASC 235 Notes to Financial Statements 105
9 ASC 250 Accounting Changes and Error Corrections 111
10 ASC 255 Changing Prices 143
11 ASC 260 Earnings Per Share 147
12 ASC 270 Interim Reporting 179
13 ASC 272 Limited Liability Entities 195
14 ASC 274 Personal Financial Statements 199
15 ASC 275 Risks and Uncertainties 207
16 ASC 280 Segment Reporting 213
17 ASC 305 Cash and Cash Equivalents 225
18 ASC 310 Receivables 229
19 ASC 320 Investments—Debt and Equity Securities 265
20 ASC 323 Investments—Equity Method and Joint Ventures 291
21 ASC 325 Investments—Other 325
22 ASC 330 Inventory 337
23 ASC 340 Other Assets and Deferred Costs 375
24 ASC 350 Intangibles—Goodwill and Other 383
25 ASC 360 Property, Plant, and Equipment 405
26 ASC 405 Liabilities 453
27 ASC 410 Asset Retirement and Environmental Obligations 457
28 ASC 420 Exit or Disposal Cost Obligations 471
29 ASC 430 Deferred Revenue 477
30 ASC 440 Commitments 479
31 ASC 450 Contingencies 483
32 ASC 460 Guarantees 491
33 ASC 470 Debt 505
34 ASC 480 Distinguishing Liabilities From Equity 545
35 ASC 505 Equity 561
36 ASC 605 Revenue Recognition 593
37 ASC 705 Cost of Sales and Services 647
38 ASC 710 Compensation—General 649
39 ASC 712 Compensation—Nonretirement Postemployment Benefits 653
40 ASC 715 Compensation—Retirement Benefits 655
41 ASC 718 Compensation—Stock Compensation 699
42 ASC 720 Other Expenses 737
43 ASC 730 Research and Development 741
44 ASC 740 Income Taxes 747
45 ASC 805 Business Combinations 821
46 ASC 808 Collaborative Arrangements 871
47 ASC 810 Consolidations 883
48 ASC 815 Derivatives and Hedging 913
49 ASC 820 Fair Value Measurements 971
50 ASC 825 Financial Instruments 995
51 ASC 830 Foreign Currency Matters 1005
52 ASC 835 Interest 1035
53 ASC 840 Leases 1053
54 ASC 845 Nonmonetary Transactions 1127
55 ASC 850 Related-Party Disclosures 1139
56 ASC 852 Reorganizations 1141
57 ASC 855 Subsequent Events 1147
58 ASC 860 Transfers and Servicing 1151
59 ASC 900s Specialized Industry GAAP 1189
Appendix Disclosure Checklist for Commercial Businesses 1323
Index 1421