ASC 310-20 ASC 320-10-35, 830-20-35 ASC 820 ASC 825-10-25 Impairment / Other Events FSPFAS 115-1/124-1 FSPFAS 115-2/124-2 SOP 03-3 EITF 99-20 FAS 141R ASC 320-10-35 ASC 320-10-65 ASC 310-30 ASC 325-40-15, 35,
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...
ASC Topic 805 Business Combinations ASC专题805“企业合并” ASC Topic 808 Collaborative Arrangements ASC专题808“合作安排” ASC Topic 810 Consolidation ASC专题810“合并” ASC Topic 815 Derivatives and Hedging ASC专题815“衍生和对冲交易” ASC Topic 820 Fair Value Measurement ASC专题820“公允价值计量” ...
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 ...
The amendments found in ASU 2020-01 apply to all entities that apply the guidance found in Topics 321, 323 and 815; elect to apply the measurement alternative in Topic 321; or enter into certain forward contracts or purchase options that would be accounted for under the equity method of ac...