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156 views

Us Gaap List

Uploaded by

cabijay81
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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US-GAAP LIST - Accounting Standards Codifications (ASCs)

US-GAAP
S.No. Category
Standards

1 General Principles ASC-105


2 Presentation ASC-205
3 Presentation ASC-210
4 Presentation ASC-215
5 Presentation ASC-220
6 Presentation ASC-230
7 Presentation ASC-235
8 Presentation ASC-250
9 Presentation ASC-255
10 Presentation ASC-260
11 Presentation ASC-270
12 Presentation ASC-272
13 Presentation ASC-274
14 Presentation ASC-275
15 Presentation ASC-280
16 Assets ASC-305
17 Assets ASC-310
18 Assets ASC-320
19 Assets ASC-321
20 Assets ASC-323
21 Assets ASC-325
22 Assets ASC-326
23 Assets ASC-330
24 Assets ASC-340
25 Assets ASC-350
26 Assets ASC-360
27 Liabilities ASC-405
28 Liabilities ASC-410
29 Liabilities ASC-420
30 Liabilities ASC-430
31 Liabilities ASC-440
32 Liabilities ASC-450
33 Liabilities ASC-460
34 Liabilities ASC-470
35 Liabilities ASC-480
36 Equity ASC-505
37 Revenue ASC-605
38 Revenue ASC-606
39 Revenue ASC-610
40 Expense ASC-705
41 Expense ASC-710
42 Expense ASC-712
43 Expense ASC-715
44 Expense ASC-718
45 Expense ASC-720
46 Expense ASC-730
47 Expense ASC-740
48 Broad Transactions ASC-805
49 Broad Transactions ASC-808
50 Broad Transactions ASC-810
51 Broad Transactions ASC-815
52 Broad Transactions ASC-820
53 Broad Transactions ASC-825
54 Broad Transactions ASC-830
55 Broad Transactions ASC-835
56 Broad Transactions ASC-840
57 Broad Transactions ASC-842
58 Broad Transactions ASC-845
59 Broad Transactions ASC-848
60 Broad Transactions ASC-850
61 Broad Transactions ASC-852
62 Broad Transactions ASC-853
63 Broad Transactions ASC-855
64 Broad Transactions ASC-860
65 Industry ASC-900s

ASC-905
ASC-908
ASC-910
ASC-912
ASC-915
ASC-920
ASC-922
ASC-924
ASC-926
ASC-928
ASC-930
ASC-932
ASC-940
ASC-942
ASC-944
ASC-946
ASC-948
ASC-950
ASC-952
ASC-954
ASC-958
ASC-960
ASC-962
ASC-965
ASC-970
ASC-972
ASC-974
ASC-976
ASC-978
ASC-980
ASC-985
ASC-995
GAAP LIST - Accounting Standards Codifications (ASCs)

NAME

Generally Accepted Accounting Principles


Presentation of Financial Statements
Balance Sheet
Statement of Shareholder Equity
Income Statement—Reporting Comprehensive Income
Statement of Cash Flows
Notes to Financial Statements
Accounting Changes and Error Corrections
Changing Prices
Earnings Per Share
Interim Reporting
Limited Liability Entities
Personal Financial Statements
Risks and Uncertainties
Segment Reporting
Cash and Cash Equivalent
Receivables
Investments—Debt and Equity Securities
Investments—Equity Securities
Investments—Equity Method and Joint Ventures
Investments—Other
Financial Instruments—Credit Losses
Inventory
Other Assets and Deferred Costs
Intangibles—Goodwill and Other
Property, Plant, and Equipment
Liabilities
Asset Retirement and Environmental Obligations
Exit or Disposal Cost Obligations
Deferred Revenue
Commitments
Contingencies
Guarantees
Debt
Distinguishing Liabilities from Equity
Equity
Revenue Recognition
Revenue from Contracts with Customers
Other Income
Cost of Sales and Services
Compensation—General
Compensation—Nonretirement Post-Employment Benefits
Compensation—Retirement Benefits
Compensation— Stock Compensation
Other Expenses
Research and Development
Income Taxes
Business Combinations
Collaborative Arrangements
Consolidations
Derivatives and Hedging
Fair Value Measurements
Financial Instruments
Foreign Currency Matters
Interest
Leases
Leases
Nonmonetary Transactions
Reference Rate Reform
Related-Party Disclosures
Reorganizations
Service Concession Arrangements
Subsequent Events
Transfers and Servicing
Specialized Industry GAAP

Agriculture
Airlines
Contractors—Construction
Contractors—Federal Government
Development Stage Entities
Entertainment—Broadcasters
Entertainment—Cable Television
Entertainment—Casinos
Entertainment—Films
Entertainment—Music
Extractive Activities—Mining
Extractive Activities—Oil and Gas
Financial Services—Brokers
Financial Services—Depository
Financial Services—Insurance
Financial Services—Investment
Financial Services—Mortgage
Financial Services—Title Plant
Franchisors
Health Care Entities
Not-for-Profit Entities
Plan Accounting—Defined Benefit
Plan Accounting—Defined
Plan Accounting—Health and Welfare
Real Estate—General
Real Estate—Common Interest
Real Estate—Real Estate
Real Estate—Retail Land
Real Estate—Time-Sharing Activities
Regulated Operations
Software
US Steamship Entities

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