ASC专题250“会计变更和差错更正”ASC Topic 255 Changing Prices ASC专题255“价格变动”ASC Topic 260 Earnings Per Share ASC专题260“每股收益”ASC Topic 270 Interim Reporting ASC专题270“中期报告”ASC Topic 272 Limited Liability Entities ASC专题272“有限责任实体”ASC Topic 274 Personal Financial Statement...
ASC Topic 350 Intangibles - Goodwill and Other ASC专题350“无形资产—商誉和其他” 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 210-20 (Subtopic 20, "Offsetting," of Topic 210) 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 - 1...
FASB -Subject Topic (ASC 326) IFRS9 Covid-19Salah Ali Ahmed
1 FASB ASC Topic 946, Financial Services—Investment Companies, and minutes of the FASB’s Board meeting on February 9, 2011, both available a..
1 FASB ASC Topic 946, Financial Services—Investment Companies, and minutes of the FASB’s Board meeting on February 9, 2011, both:1 FASB ASC主题946,金融服务投资公司,和分钟2011年2月9日FASB的董事会上,两1,帮助,FASB,FASB,and,Topic,ASC,946 ...
FASB ASC Topic 350 (SAFS 142) prescribes a new treatment for goodwill. Goodwill is no longer treated as an asset whose value declines simply by the passage of time, but instead requires testing for the impairment of goodwill at least annually. This testing process requires managers to use ...