Category: U.S. GAAP by Topic

Exit or Disposal Cost Obligations SFAS 146, June 2002 “Accounting for Costs Associated with Exit or Disposal Activities” Exit or disposal cost obligations 1. Costs

Asset Retirement Obligations SFAS 143, June 2001 “Accounting for Asset Retirement Obligations” AICPA SOP 96-1 “Environmental Remediation Liabilities” Asset retirement obligation –> an obligation related

Real Estate Sales SFAS 66, October 1982 “Accounting for Sales of Real Estates” FASB Interpretation (FIN) 43, June 1999 “Real Estate Sales an interpretation of

Initial measurement of property, plant and equipment 1. Measured at cost 2. Cost includes (A) (A) all costs necessary to make the asset ready for

Website Development Costs EITF Issue No. 00-2 “Accounting for Web Site Development Costs” AICPA SOP 98-1 “Accounting for the Costs of Computer Software Developed or

Accounting Rules about Software asc 350-40: Internal-Use Software –> AICPA SOP 98-1 –> “Accounting for the Costs of Computer Software Developed or Obtained for Internal