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 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
ASC 842 contains many nuances, and even minor changes in the fact pattern, expedients or policies elected, or other factors can change the accounting impact, both on day 1 and subsequent accounting. Additionally, the accounting for finance leases, while similar in some respects, is not identical...
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 ...