Compliance Tools: Still More Codification Cheat Sheet Information
Posted by Teresa Bockwoldt on Thu, Feb 18, 2010 @ 10:34 PM
Here is more codification information from the FASB Accounting Standards. Please verify the accuracy of this information prior to relying on it.
We hope this information is helpful!
We have Codification cross reference information available at http://www.vibato.com/fasb-codification-tools/.
|
LOANS
|
Accounting Standards
|
FASB Codification
|
|
Classification
|
FAS 65
SAB 109 (Topic 5: DD)
|
ASC 948-310
ASC 815-10-S99-1
|
|
Recognition
|
FAS 91
SOP 01-6
SOP 03-3
FAS 157
FAS 159
|
ASC 310-20
ASC 310-10, 835-30
ASC 310-30
ASC 820
ASC 825-10-25
|
|
Impairment / Other Events
|
FAS 5
FAS 114
SAB 102 (Topic 6:L)
FAS 15
EITF 01-07
|
ASC 450
ASC 310-40
ASC 310-10-S99-4
ASC 310-40
ASC 310-20-35-11
|
|
Securities/Other Investments
|
Accounting Standard
|
FASB Codification
|
|
Classification
|
FAS 115/FAS 124
FAS 155
APB 18
EITF 04-5
EITF 02-14
EITF 03-16
|
ASC 320
ASC 815-15-25
ASC 323-10-35
ASC 810-25 and 55
ASC 323-10-55
ASC 323-30-15 and 35
|
|
Recognition
|
FAS 91
EITF 96-15
FAS 157
FAS 159
|
ASC 310-20
ASC 320-10-35, 830-20-35
ASC 820
ASC 825-10-25
|
|
Impairment / Other Events
|
FSPFAS 115-1/124-1
FSPFAS 115-2/124-2
SOP 03-3
EITF 99-20
FAS 141R
|
ASC 320-10-35
ASC 320-10-65
ASC 310-30
ASC 325-40-15, 35, and 55
ASC 805
|
|
Distinguishing Liabilities vs. Equity
|
Accounting Standard
|
FASB Codification
|
|
Classification
|
FAS 150
ASR 268
FAS 133
EITF D-98
FSP APB 14-1
|
ASC 480
ASC 480-10-S99-3A
ASC 815
ASC 480-10-S30 and S55
ASC 470-20
|
|
Recognition
|
APB 14
EITF 98-5
EITF 00-27
|
ASC 470-20
ASC 470-20
ASC 470-20
|
|
Liabilities
|
Accounting Standard
|
FASB Codification
|
|
Classification
|
FAS 5
FAS 6
FAS 78
FIN 45
FTB 79-3
ARB 43
EITF 86-30
|
ASC 450
ASC 470-10
ASC 470-10
ASC 460
ASC 470-10-45-2 and 50-3
ASC 440-10, 450-20, 470-10, 505-20
ASC 470-10-45-1 and 55-3 thru 6
|
|
Recognition
|
FAS 84
APB 26
AIN-APB 26
APB 21
|
ASC 470-20
ASC 470-50
ASC 470-20-40-4 and 470-50-15-3 and 40-5
ASC 835-30
|
|
Impairment / Other Events
|
FAS 15
EITF 02-04
EITF 96-19
EITF 06-6
EITF 98-14
|
ASC 470-60
ASC 470-60-55
ASC 470-50-40/55
ASC 470-50-40-12, 40-15 thru 16
ASC 470-50-40, 45, and 55
|