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...
January 18, 2025 A&A Focus recap: Quality Management FAQs and a 2024 ASU rundown The January webcast also included a deep dive into step 3 of the five-step revenue recognition process outlined in FASB ASC 606. January 15, 2025 Update: Digital assets practice aid addresses new FASB standards...
ASC 830 ASC 830-10-45-12 and 830-10-55-2 Loans Accounting Standards FASB Codification Classification FAS 65 SAB 109 (Topic 5: DD) ASC 948-310 ASC 815-10-S99-1 Recognition FAS 91 SOP 01-6 SOP 03-3 FAS 157 FAS 159 ASC 310-20 ASC 310-10, 835-30 ASC 310-30 ASC ...
The New Revenue Recognition Standard: FASB ASC 606doi:10.1002/9781119563976.app9,
Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) which covers accounting and reporting st... Illuzzi,Kristy - 《Practicing Cpa》 被引量: 1发表: 2010年 Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP? We examine whether the Financial ...
Audit and Accounting Guide (Construction Contractors) || The New Revenue Recognition Standard: FASB ASC 606doi:10.1002/9781119557630.app1,