List of updates to the codification topic 820 January 2010 Accounting Standards Update (ASU) No. 2010-06 was issued –> Improving … More
Category: U.S. GAAP by Topic
Costs of software to be sold, leased, or marketed, ASC 985
Accounting Rules about Software asc 985-20: Costs of Software to Be Sold, Leased, or Marketed –> SFAS 86, August 1985 … More
Servicing Assets and Liabilities, ASC 860
Accounting for Servicing of Financial Assets SFAS 156 amended SFAS 140 in March 2006 SFAS 140 replaced SFAS 125 in … More
Sale of Financial Assets, ASC 860
Accounting for Servicing of Financial Assets SFAS 166 amended SFAS 140 in June 2009 SFAS 156 amended SFAS 140 in … More
Subsequent Events, ASC 855
Subsequent Events Statement of Financial Accounting Standards No. 165, May 2009 “Subsequent Events” Events occurred after (a), before (b) (a) … More
Nonmonetary Transactions, ASC 845
Nonmonetary Transactions APB Opinion 29, May 1973 “Accounting for Nonmonetary Transactions” SFAS 153, December 2004 “Exchanges of Nonmonetary Assets an … More
Sale-Leaseback Transactions, ASC 840
Leases SFAS 13, November 1976 “Accounting for Leases” Sale-Leaseback 1. Entity A sell a property to Entity B 2. Entity … More
Capital Leases, ASC 840
Leases SFAS 13, November 1976 “Accounting for Leases” Lease classification criteria (A) Ownership transfer –> Ownership is transferred by the … More
Operating Leases, ASC 840
Leases SFAS 13, November 1976 “Accounting for Leases” Lease classification criteria (A) Ownership transfer –> Ownership is transferred by the … More