ASC 820 Fair Value Measurements and Disclosures Standard FASB Codification Topic FAS 165 ASC 855 Subsequent Events FAS 168 ASC 105 Generally Accepted Accounting Principles ARB 51 / FIN 46(R) / FAS 160 / FAS 167 ASC 810 Consolidation APB 18 ASC 323 Investments-Equity Method and Joint ...
When an equity security is contractually restricted from sale, a hypothetical sale (the premise used by FASB ASC Topic 820 to measure fair value) would consider a market participant’s assessment of that restriction, including whether a buyer of the equity security would be obligat...
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 Topic 740 Income TaxesASC专题740“所得税”ASC Topic 805 Business CombinationsASC专题805“企业合并”ASC Topic 808 Collaborative ArrangementsASC专题808“合作安排”ASC Topic 810 ConsolidationASC专题810“合并”ASC Topic 815 Derivatives and HedgingASC专题815“衍生和对冲交易”ASC Topic 820 Fair Value ...
Require all public and private entities to initially measure crypto assets at fair value in accordance with ASC 820.2 Subsequent changes in fair value would be recognized in comprehensive income.3 Not provide any measurement alternatives for situations in which a crypto asset does not have a quoted...
ASC专题340“其他资产和递延成本” ASC Topic 350 Intangibles - Goodwill and Other ASC专题350“无形资产—商誉和其他” ASC Topic 360 Property, Plant, and Equipment ASC专题360“不动产、厂房和设备” ASC Topic 405 Liabilities ASC专题405“负债” ASC Topic 410 Asset Retirement and Environmental Obligations...
As it does when assessing other assets measured at fair value, an entity should use judgment when evaluating the factors related to determining the fair value of crypto assets. For more information about the accounting and disclosure guidance in ASC 820, see Deloitte’s Roadmap Fair Value ...
Fair-Value AccountingFASB 157ASC 820IFRS Definition of Fair ValueMark-to-MarketSubprime Mortgage CrisisThe current financial crisis has revived the debate surrounding fair value accounting especially in the case of illiquid markets and for assets that lack marketability. Many analysts argue that it was...
准则编纂》(U.S.GAAP Codification of Accounting Standards,ASC)之“编纂专题820:公允 价值会计计量和披露”(Codification Topic 820:Fair Value Measurements and Disclosures,Topic 820)。该编纂专题迄今仍在不断更新中。简言之,此后FASB 有关公允价值研究的文献都归 ...
Fair value option disclosures Applicability of the Portfolio Exception in Topic 820 to nonfinancial items Disclosures for depository and lending institutions Cross-reference to line-of-credit or revolving-debt arrangements guidance found in Subtopic 470-50 ...