ASC Topic 274 Personal Financial Statements ASC专题274“个人财务报表”ASC Topic 275 Risks and Uncertainties ASC专题275“风险与不确定性”ASC Topic 280 Segment Reporting ASC专题280“分部报告”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...
ASC Topic 274 Personal Financial Statements ASC专题274“个人财务报表” ASC Topic 275 Risks and Uncertainties ASC专题275“风险与不确定性” ASC Topic 280 Segment Reporting ASC专题280“分部报告” 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3...
ASC 310-20 ASC 310-10, 835-30 ASC 310-30 ASC 820 ASC 825-10-25 Impairment / Other Events FAS 5 FAS 114 SAB 102 (Topic 6:L) FAS 15 EITF 01-07 ASC 450 ASC 310-40 ASC 310-10-S99-4 ASC 310-40 ASC 310-20-35-11 Securities/Other Investments Accounting Standard FASB Cod...
ASU 2020-01 amended the current guidance to specifically address the issues raised by stakeholders for when to apply Topic 321, Topic 323 and Topic 815. In particular, the FASB clarified that entities seeking to apply the measurement alternative found in Topic 321 should first consider whether t...
accounting for many leases, the new standard also will have some targeted changes to lessor accounting, which are intended to provide alignment with both lessee accounting and the new revenue recognition accounting in Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with ...