Category: U.S. GAAP by Topic

Research and Development Arrangements SFAS 68, October 1982 “Research and Development Arrangements” Research and development arrangements Research and development is funded by other parties Forms

Research and Development Costs SFAS 2, October 1974 “Accounting for Research and Development Costs” General rule for research and development costs Research and development costs

SFAS No. 123R, Revised in December 2004 “Share-Based Payment” Recognition Principle Recognize when goods and services are received. Classification (a) Awards classified as equity (b)

Standards before U.S. GAAP Codification SFAS 87, December 1985 –> Employers’ Accounting for Pensions SFAS 88, December 1985 –> Employers’ Accounting for Settlements and Curtailments

SEC Staff Accounting Bulletin (SAB) No. 104 1. In December 1999: SAB 101 added new Topic 13 to the SAB Codification 2. In December 2003:

Revenue Recognition ASC 605-25 was updated by ASU 2009-13 –> to reflect the contents of EITF 08-1 EITF Issue No. 08-1 “Revenue Recognition with Multiple