《FASB会计准则汇编》（Financial Accounting Standards Board Accounting Standards Codification）按专题（Topic）分类如下所示：ASC Topic 105 Generally Accepted Accounting Principles ASC专题105“一般公认会计原则”ASC Topic 205 Presentation of Financial Statements ASC专题205“财务报表列报”ASC Topic 210 Balance She...
《FASB会计准则汇编》(Financial Accounting Standards Board Accounting Standards Codification)按专题(Topic)分类如下所示: ASC Topic 105 Generally Accepted Accounting Principles ASC专题105“一般公认会计原则” ASC Topic 205 Presentation of Financial Statements ASC专题205“财务报表列报” ASC Topic 210 Balance Sh...
As the FASB issues new guidance, both the current paragraphs and the new guidance will be featured in the Codification until the new guidance is effective for all entities. During this transition, the Codification will mark the new guidance as "Pending Text" and will link to the related transi...
美国SEC一直把FASB的准则作为公司准备财务报告的标准。 FASB发的准则开头都是ASC (Accounting standard codification) 加一个三位数的code,作为大的种类,例如ASC 605/606 就是针对收入准则的大分类,在三位数下面还会有第二层的编码,例如ASC 605-10,则是收入的基本background 介绍,50基本上是SEC披露相关的准则要求。
The article reports on the preparation of the Financial Accounting Standards Board (FASB) on its proposal to update the Accounting Standards Codification Topic 450, Contingencies, in the U.S. It mentions that the contingencies would be any issues where a company might face some liability or gain...
Codification TM ）作为美国新的会计准则体系，并取代美国会计程序委员会（CAP）、会计原则委员会（APB）和财务会计准则委员会（FASB）等机构原先发布的各种会计准则文告。现将FASB 会计准则汇编目录和会计准则更新公告目录编译如下，原文查询网址：http://www.fasb.org/jsp/FASB/FASBContent_C/NewsPage&cid=...