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...
When an equity security is contractually restricted from sale, a hypothetical sale (the premise used by FASB ASC Topic 820 to measure fair value) would consider a market participant’s assessment of that restriction, including whether a buyer of the equity security would be obligat...
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...
1 FASB Proposed Accounting Standards Update, Leases (Topic 842): Codification Improvements for Lessors. 2 For titles of FASB Accounting Standards Codification (ASC) references, see Deloitte’s “Titles of Topics and Subtopics in the FASB Accounting Standards Codification.” 3 FASB Accounting Standards...
准则编纂》(U.S.GAAP Codification of Accounting Standards,ASC)之“编纂专题820:公允 价值会计计量和披露”(Codification Topic 820:Fair Value Measurements and Disclosures,Topic 820)。该编纂专题迄今仍在不断更新中。简言之,此后FASB 有关公允价值研究的文献都归 ...