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 105 Generally Accepted Accounting Principles ASC专题105“一般公认会计原则”ASC Topic 205 Presentation of Financial Statements ASC专题205“财务报表列报”ASC Topic 210 Balance Sheet ASC专题210“资产负债表”ASC Topic 215 Statement of Shareholder Equity ASC专题215“所有者权益变动表”ASC Topic 220...
ASC 210 (Topic 210, "Balance Sheet") ASC 210-20 (Subtopic 20, "Offsetting," of Topic 210) ASC 210-20-60 (Section 60, "Relationships," of Subtopic 210-20) ASC 210-20-60-5 (Paragraph 60-5 of Section 210-20-60) Or another example: Leases - ASC 840 = Leases (Topic) ASC 840 -...