ASC Topic 215 Statement of Shareholder Equity ASC专题215“所有者权益变动表”ASC Topic 220 Income Statement - Reporting Comprehensive Income ASC专题220“利润表—报告全面收益”ASC Topic 225 Income Statement ASC专题225“利润表”ASC Topic 230 Statement of Cash Flows ASC专题230“现金流量表”ASC Topic 23...
ASC专题420“退出或清理成本义务” ASC Topic 430 Deferred Revenue ASC专题430“递延收入” ASC Topic 440 Commitments ASC专题440“承诺事项” ASC Topic 450 Contingencies ASC专题450“或有事项” ASC Topic 460 Guarantees ASC专题460“担保” ASC Topic 470 Debt ASC专题470“债务” ASC Topic 480 Distinguishing...
美国SEC一直把FASB的准则作为公司准备财务报告的标准。 FASB发的准则开头都是ASC (Accounting standard codification) 加一个三位数的code,作为大的种类,例如ASC 605/606 就是针对收入准则的大分类,在三位数下面还会有第二层的编码,例如ASC 605-10,则是收入的基本background 介绍,50基本上是SEC披露相关的准则要求。
ASC 450 Contingencies FAS 13 ASC 840 Leases FAS 52 ASC 830 Foreign Currency Matters FAS 57 ASC 850 Related Party Disclosures FAS 87; 88, and 106 ASC 715 Compensation-Retirement Benefits FAS 95 ASC 230 Statement of Cash Flows FAS 109 / FIN 48 ASC 740 Income Taxes Standard FASB...
ASC 350-40-50-3 Asset retirement obligation accretion expense ASC 410-20-50-1 Loss contingencies recognized ASC 450-20-50-1 Warranty expense (the total of expenses recognized related to aggregate changes in the liability for accruals related to product warranties issued during the reportin...
The article reports on the preparation of the Financial Accounting Standards Board (FASB) on its proposal to update the Accounting Standards Codification Topic 450, Contingencies, in the U.S. It mentions that the contingencies would be any issues where a company might face some liability or gain...