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 Income Statement - Reporting Comprehensive Income ASC专题220“利润表—报告全面收益”ASC Topic 225 Income Statement ASC专题225“利润表”ASC Topic 230 Statement of Cash Flows ASC专题230“...
Under the revised guidance, all entities are required to account for the derecognition of a business or nonprofit activity in accordance with the derecogntion guidance in ASC Topic 810,Consolidation. In other words, businesses and nonprofit activities are excluded from the scope of ASC Subtopic 610...
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 Topic 420 Exit or Disposal Cost Obligations ASC专题420“退出或清理成本义务” ...
“The amount of inventory derecognized during the period that does not meet the definition of inventory expense (for example, inventory derecognized as part of derecognition transactions within the scope of Subtopic 810-10 on consolidation).” “The amount attributable to differen...
ASC 470-60-50-1 Gains and losses upon consolidation of a variable interest entity that is not a business ASC 810-10-50-3 Foreign currency transaction gains or losses ASC 830-20-50-1 Operating lease cost ASC 842-20-50-4 Short-term lease cost ASC 842-20-50-4 Variable lea...