ASC Topic 305 Cash and Cash Equivalents ASC专题305“现金及现金等价物”ASC Topic 310 Receivables ASC专题310“应收账款”ASC Topic 320 Investments - Debt Securities ASC专题320“投资—债务证券”ASC Topic 321 Investments - Equity Securities ASC专题321“投资—股权证券”ASC Topic 323 Investments - Equity...
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 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 ASC专题410“资产弃置和环境义务”...
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 -...