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 - 10 = Overall (Subtopic) ASC 840 - 10 - 15 = Scope (Section) ASC 840 - 10 - 50 = Disc...
ASC 715-20-50-1(h) Bargain purchase gain recognized in a business combination ASC 805-30-50-1(f) Any gain or loss recognized upon the deconsolidation of a subsidiary or the derecognition of a group of assets in accordance with paragraph 810-10-40-3A ASC 810-10-50-1B Gains a...
such guidance might require an entity to monitor expected cash flows under the contract in order to meet another prescribed measurement objective. For example, a company might be required to estimate and accrue a charge for a contract in the scope of Topic 450 if 1) there is information availa...
The article reports on the preparation of the Financial Accounting Standards Board (FASB) on its proposal to update the Accounting Standards Codification Topic 450, Contingencies, in the U.S. It mentions that the contingencies would be any issues where a company might face some liability or gain...