Presentation of Financial Statements Discontinued Operations SFAS 144, August 2001 “Accounting for the Impairment or Disposal of Long-Lived Assets” EITF 03-13, 2003 “Applying the Conditions
Category: U.S. GAAP by Topic
List of updates to the codification topic 820 January 2010 Accounting Standards Update (ASU) No. 2010-06 was issued –> Improving disclosures about fair value measurements
Accounting Rules about Software asc 985-20: Costs of Software to Be Sold, Leased, or Marketed –> SFAS 86, August 1985 –> “Accounting for the Costs
Accounting for Servicing of Financial Assets SFAS 156 amended SFAS 140 in March 2006 SFAS 140 replaced SFAS 125 in September 2000 SFAS 156, March
Accounting for Servicing of Financial Assets SFAS 166 amended SFAS 140 in June 2009 SFAS 156 amended SFAS 140 in March 2006 SFAS 140 replaced
Subsequent Events Statement of Financial Accounting Standards No. 165, May 2009 “Subsequent Events” Events occurred after (a), before (b) (a) balance sheet date (b) date