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class / concept
FASB-ASC
sub-class of

accounting standard

full name, other names

FASB Accounting Standards Codification

description

Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards (SFAS), Statements of Financial Accounting Concepts, Interpretations, etc. -  rules and guidelines for preparing, presenting, and reporting financial statements according to generally accepted accounting principles ("GAAP") in the United States. The SFAS have been organized into the FASB Accounting Standards Codification (FASB-ASC). [Wikipedia]

consists of following members (types)

Accounting Changes and Error Corrections  .  Acquisitions of Financial Institutions  .  Asset Retirement Obligations  .  Business Combinations  .  Acquisition Method  .  Cable Television Companies  .  Capital Structure  .  Capitalization of Interest Cost  .  Codification and Hierarchy of Generally Accepted Accounting Principles  .  Compensated Absences  .  Comprehensive Income  .  Computer Software to Be Marketed - Costs of   .  Consolidated Financial Statements  .  Contingencies  .  Contingent Rentals  .  Contributions Received and Contributions Made  .  Convertible Debt  .  Deferred Income Taxes  .  Defined Benefit Pension  .  Post-retirement Plans  .  Derivative Instruments and Hedging Activities  .  Development Stage Enterprises  .  Error Corrections  .  Exchanges of Non-monetary Assets  .  Exit or Disposal Activities  .  Fair Value Measurements  .  Financial Assets  .  Financial Guarantee Insurance Contracts  .  Financial Instruments for Certain Nonpublic Entities  .  Financial Instruments with Characteristics of both Liabilities and Equity  .  Foreign Currency Translation  .  Goodwill and Other Intangible Assets  .  Hedging Activities  .  Hierarchy of Generally Accepted Accounting Principles  .  Hybrid Financial Instruments  .  Impairment of a Loan-Income Recognition-Accounting by Creditors  .  Impairment or Disposal of Long-Lived Assets  .  Income Taxes  .  Induced Conversions of Convertible Debt  .  Inventory Costs  .  Investments Held by Not-for-Profit Organizations  .  Lease Agreements Resulting from Refunding of Tax-Exempt Debt  .  Leases -  Inception of the Lease  .  Leases -  Sales-Type or Direct Financing Leases  .  Long-Term Obligations  .  Mortgage-Backed Securities Retained  .  Mutual Life Insurance Enterprises  .  Insurance Enterprises for Certain Long-Duration Participating Contracts  .  Non-controlling Interests in Consolidated Financial Statements  .  Not-for-Profit Organizations  .  Obligations  .  Oil and Gas Producing Activities  .  Pensions and Other Post-retirement Benefits  .  Post-employment Benefits - Employers' Accounting  .  Prior Period Adjustments  .  Product Financing Arrangements  .  Real Estate Time-Sharing  .  Record and Music Industry  .  Regulated Enterprises  .  Related Party Disclosures  .  Research and Development  .  Revenue Recognition  .  Sales with Leasebacks  .  Segments of an Enterprise  .  Servicing of Financial Assets  .  Share-Based Payment  .  Short-Term Obligations  .  Statement of Cash Flows  .  Stock-Based Compensation  .  Subsequent Events  .  The Fair Value Option for Financial Assets and Financial Liabilities  .  Title Plant  .  Transfers of Assets to a Not-for-Profit Trust  .  Transfers of Financial Assets  .

also see:  industry  .

is issued by

FASB


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notes


topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.