Codification Tools

Due to overwhelming demand, we have moved the codification information from out blog into this one location so it is easier to see it all in one place. As stated in our blog, please verify the accuracy of this information prior to relying on it.

FASB Accounting Standards Codification Quick Reference Guide

This guide is intended to be helpful but is not guaranteed to be accurate or current. Please verify the accuracy of this data prior to use.

Topics, Subtopics, and Sections

The FASB Accounting Standards Codification (ASC or the "Codification") organizes nongovernmental U.S. GAAP using a topic-based model consisting of 90 individual Topics. Each Topic contains at least one Subtopic. Subtopics contain Sections, which include the actual accounting guidance. Sections are based on the nature of the content (e.g., scope, recognition, measurement, etc.) and are standardized throughout the Codification.

Paragraphs

Each Section includes numbered Paragraphs. Paragraph numbers start with the Section number followed by the unique paragraph number. For example, in Section 55 the first paragraph is numbered 55-1. Paragraph numbers in the Codification will not change going forward. New paragraphs may result in the FASB using a letter extension in order to keep the numbering constant. For example, a new paragraph inserted between paragraphs 55-3 and 55-4 would be numbered 55-3A.

Citation Format

ASC XXX-YY-ZZ-PP

XXX = Topic

YY = Subtopic

ZZ = Section

PP = Paragraph

ASC 210 (Topic 210, "Balance Sheet")

ASC 210-20 (Subtopic 20, "Offsetting," of Topic 210)

ASC 210-20-60 (Section 60, "Relationships," of Subtopic 210-20)

ASC 210-20-60-5 (Paragraph 60-5 of Section 210-20-60)

Or another example:

Leases -

ASC 840 = Leases (Topic)

ASC 840 - 10 = Overall (Subtopic)

ASC 840 - 10 - 15 = Scope (Section)

ASC 840 - 10 - 50 = Disclosure (Section)

New Authoritative Guidance

New authoritative U.S. GAAP will be communicated via a new FASB document called an "Accounting Standards Update" (or "ASU" for short). As the FASB issues new guidance, both the current paragraphs and the new guidance will be featured in the Codification until the new guidance is effective for all entities. During this transition, the Codification will mark the new guidance as "Pending Text" and will link to the related transition guidance. When the new guidance is effective for all entities, the previous guidance will be removed and the new guidance will remain.

An ASC Topic List is available at the end of this page.

DERIVATIVES	Accounting Standards	FASB Codification
Definition	FAS 133, par. 6, 9 FSPEITF 00-19-2	ASC 815-10-15 ASC 825-20
Scope exceptions	FAS 133, par. 10 FAS 133, par. 11a EITF 07-5 EITF 00-19 DIG A6 DIG A10 DIG A12 DIG C12	ASC 815-10-15 ASC 815-10-15-74 ASC 815-40-15 ASC 815-40 ASC 815-10-55 ASC 815-10-15 ASC 815-10-55-99 thru 110 ASC 815-10-15-39
Embedded Derivatives	FAS 133, par. 12, 13, 61 DIG B16 DIG B38 DIG B39 EITF D-109	ASC 815-15-25 ASC 815-15-25-42 thru 43, and 815-15-55-13 ASC 815-10-15-107 thru 109 ASC 815-15-25-37 thru 39, and 815-15-55-25 ASC 815-10-S99-3
HEDGING	Accounting Standard	FASB Codification
Eligibility/ Designation	DIG G2 DIG G13 FAS 133, par. 20c, 28c FAS 133, par. 29 FAS 133, par. 32 FAS 133, par. 40a	ASC 815-20-55-111 Example 8 ASC 815-20-55-88 Example 4 ASC 815-20-25-94 ASC 815-20-25-15 ASC 815-30-40-1 thru 3 ASC 815-20-25-61
Hedge effectiveness and ineffectiveness	FAS 133, par. 68 DIG G20 FAS 133, par. 120c FAS 138 FV Example DIG G7 Method 1 DIG G7 Method 2 DIG G7 Method 3 DIG H8 DIG E7	ASC 815-20-25-102 thru 117 ASC 815-20-25-126, 55-209, and 35-33 ASC 815-25-55-53 Example 9 ASC 815-25-55-72 Example 11 ASC 815-30-35-16 ASC 815-30-35-25 ASC 815-30-35-31 ASC 815-35-35 ASC 815-20-35
OTHER BROAD TRANSACTIONS	Accounting Standard	FASB Codification
Transfers	FAS 140/FAS 166*** FAS 156	ASC 860, ***Not yet codified ASC 860-50-35 and 860-50-50-5
Consolidations	FIN 46R/FAS 167*** ARB 51 FAS 160 EITF 96-16 EITF 04-5 EITF 85-12	ASC 810, ***Not yet codified ASC 810-10 ASC 810-10-65-1 ASC 810-10-25-1 thru 14 ASC 810-20-25-1 thru 20, and 810-20-55-1 thru 16 ASC 810-10-25-15
Leasing	FAS 13 FAS 98 EITF 97-10 EITF 01-8 EITF 00-13	ASC 840 ASC 840-40 ASC 840-40-55 ASC 840-10-15/55 ASC 360-20-15/55
Foreign Currency Matters	FAS 52 EITF D-55	ASC 830 ASC 830-10-45-12 and 830-10-55-2

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

Standard

Standard	FASB Codification Topic
FAS 5	ASC 450 Contingencies
FAS 13	ASC 840 Leases
FAS 52	ASC 830 Foreign Currency Matters
FAS 57	ASC 850 Related Party Disclosures
FAS 87; 88, and 106	ASC 715 Compensation-Retirement Benefits
FAS 95	ASC 230 Statement of Cash Flows
FAS 109 / FIN 48	ASC 740 Income Taxes
Standard	FASB Codification Topic
FAS 115	ASC 320 Investments-Debt and Equity Securities
FAS 123(R)	ASC 718 Compensation-Stock Compensation
FAS 128	ASC 260 Earnings Per Share
FAS 130	ASC 220 Comprehensive Income
FAS 131	ASC 280 Segment Reporting
FAS 133	ASC 815 Derivatives and Hedging
FAS 140 / FAS 166	ASC 860 Transfers and Servicing
Standard	FASB Codification Topic
FAS 141(R)	ASC 805 Business Combinations
FAS 142	ASC 350 Intangibles-Goodwill and Other
FAS 143	ASC 410 Asset Retirement and Environmental Obligations
FAS 144	ASC 360 Property, Plant, and Equipment
FAS 146	ASC 420 Exit or Disposal Cost Obligations
FAS 150	ASC 480 Distinguishing Liabilities from Equity
FAS 157	ASC 820 Fair Value Measurements and Disclosures
Standard	FASB Codification Topic
FAS 165	ASC 855 Subsequent Events
FAS 168	ASC 105 Generally Accepted Accounting Principles
ARB 51 / FIN 46(R) / FAS 160 / FAS 167	ASC 810 Consolidation
APB 18	ASC 323 Investments-Equity Method and Joint Ventures
APB 28	ASC 270 Interim Reporting
APB 29	ASC 845 Non Monetary Transfers
FIN 45	ASC 460 Guarantees

Standard	FASB Codification Topic
FIN 45 Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others-an interpretation of FASB Statements No. 5, 57, and 107 and rescission of FASB Interpretation No. 34	ASC 460 Guarantees
FIN 46(R) Consolidation of Variable Interest Entities (revised December 2003)-an interpretation of ARB No. 51	ASC 810‐10 Consolidation
SFAS 5 Accounting for Contingencies	ASC 450 Contingencies
SFAS 34 Capitalization of Interest Cost	ASC 835‐20 Interest ‐ Capitalization of Interest
SFAS 35 Accounting and Reporting by Defined Benefit Pension Plans	ASC 960 Plan Accounting ‐ Defined Benefit Pension Plans
SFAS 66 Accounting for Sales of Real Estate	ASC 360‐20 and ASC 976 Property, Plant, and Equipment ‐ Real Estate Sales; and Real Estate ‐ Retail Land
SFAS 67 Accounting for Costs and Initial Rental Operations of Real Estate Projects	ASC 970 Real Estate ‐ General
SFAS 91 Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases-an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB Statement No. 17	ASC 310‐20 Receivables ‐ Nonrefundable Fees and Other Costs
SFAS 95 Statement of Cash Flows	ASC 230 Statement of Cash Flows
SFAS 133 Accounting for Derivative Instruments and Hedging Activities	ASC 815 Derivatives and Hedging
SFAS 140 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities‐a replacement of FASB Statement No. 125	ASC 860 Transfers and Servicing
SFAS 141R Business Combinations	ASC 805 Business Combinations
SFAS 144 Accounting for the Impairment or Disposal of Long‐Lived Assets	ASC 360‐10 Property, Plant, and Equipment ‐ "Impairment or Disposal of Long Lived Assets" subsections
SFAS 157 Fair Value Measurements	ASC 820 Fair Value Measurements and Disclosures
SFAS 160 Noncontrolling Interests in Consolidated Financial Statements-an amendment of ARB No. 51	ASC 810‐10‐45 and 65 Consolidation ‐ Other Presentation Matters; and Transition and Open Effective Date Information

FAS 123(R) Information

Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	1	76.1.1	718	10	10	10-2
FAS	123(R)	1	76.1.2	718	10	30	30-4
FAS	123(R)	1	76.2.1	505	50	10	10-1
FAS	123(R)	1	76.2.2	718	10	10	10-1
FAS	123(R)	1	76.2.2	505	50	5	10-1
FAS	123(R)	4	80.1	718	10	15	15-3
FAS	123(R)	4	80.1	718	10	15	15-7
FAS	123(R)	4	80.1	718	30	15	15-3
FAS	123(R)	4	80.1	505	50	15	15-2
FAS	123(R)	4	80.1	718	20	15	15-3
FAS	123(R)	4	80.2.1.1	505	50	15	15-2
FAS	123(R)	4	80.2.1.1	718	10	15	15-3
FAS	123(R)	4	80.2.1.2	718	10	15	15-3
FAS	123(R)	4	80.2.1.2	505	50	15	15-2
FAS	123(R)	4	80.2.2.1	505	50	15	15-2

Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	4	80.2.2.1	718	10	15	15-3
FAS	123(R)	4	80.2.2.2	718	10	15	15-3
FAS	123(R)	4	80.2.2.2	505	50	15	15-2
FAS	123(R)	4	80.2.2.2.1	718	10	15	15-6
FAS	123(R)	4	82	718	10	15	15-3
FAS	123(R)	4	82	505	50	15	15-2
FAS	123(R)	5	83.1	718	10	25	25-2
FAS	123(R)	5	83.1	505	50	25	25-6
FAS	123(R)	5	83.2	718	10	25	25-2
FAS	123(R)	5	83.2	505	50	25	25-10
FAS	123(R)	5	84	718	10	25	25-2
FAS	123(R)	5	84	505	50	25	25-6
FAS	123(R)	5	85	718	10	25	25-2
FAS	123(R)	5	85	505	50	5	25-10
FAS	123(R)	6	86.1	505	50	30	30-4
FAS	123(R)	6	86.1	505	50	25	25-3
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	6	86.1	718	10	25	25-3
FAS	123(R)	6	86.2.1	718	10	25	25-3
FAS	123(R)	6	86.2.2.1	505	50	30	30-4
FAS	123(R)	6	86.2.2.1	718	10	30	30-5
FAS	123(R)	6	86.2.2.2.1	718	10	30	30-5
FAS	123(R)	6	86.2.2.2.2	505	50	30	30-4
FAS	123(R)	6	86.2.2.2.2	718	10	25	25-4
FAS	123(R)	7	87.1	505	50	30	30-6
FAS	123(R)	7	87.2.1	505	50	30	30-6
FAS	123(R)	7	87.2.2	718	10	30	30-2
FAS	123(R)	7	88	505	50	30	30-5
FAS	123(R)	9	90	718	10	10	10-1
FAS	123(R)	10	91.1.1.1	718	10	30	30-3
FAS	123(R)	10	91.1.1.2	718	10	30	30-3
FAS	123(R)	10	91.1.2	718	30	35	35-1
FAS	123(R)	10	92	Award	term

Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	11	93	718	10	15	15-4
FAS	123(R)	12	94	718	50	25	25-1
FAS	123(R)	12	95	718	50	25	25-1
FAS	123(R)	12	96	718	50	25	25-1
FAS	123(R)	12	97	718	50	25	25-1
FAS	123(R)	12	98	718	50	25	25-1
FAS	123(R)	12	99	718	50	25	25-1
FAS	123(R)	12	100	718	50	25	25-1
FAS	123(R)	12	101	718	50	25	25-1
FAS	123(R)	12	102	718	50	25	25-1
FAS	123(R)	12	103	718	50	25	25-1
FAS	123(R)	13	104	718	50	25	25-2
FAS	123(R)	14	105	718	50	25	25-3
FAS	123(R)	15	106	718	10	30	30-3
FAS	123(R)	16	107	718	10	30	30-6
FAS	123(R)	17	108	718	10	30	30-10
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	18	109	718	10	30	30-11
FAS	123(R)	19	110.1.1.1	718	10	30	30-12
FAS	123(R)	19	110.1.1.2	718	10	30	30-14
FAS	123(R)	19	110.1.2	718	10	30	30-14
FAS	123(R)	19	110.2.1	718	10	30	30-14
FAS	123(R)	19	110.2.2	718	10	30	30-12
FAS	123(R)	19	111	718	10	30	30-14
FAS	123(R)	20	112	718	10	30	30-13
FAS	123(R)	21	113.1	718	10	30	30-17
FAS	123(R)	21	113.2	718	10	30	30-19
FAS	123(R)	21	114	718	10	30	30-18
FAS	123(R)	22	115.1	718	10	30	30-7
FAS	123(R)	22	115.2	718	10	30	30-9
FAS	123(R)	22	116	718	10	30	30-8
FAS	123(R)	23	117.1	718	10	30	30-20
FAS	123(R)	23	117.2	718	10	30	30-20
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	23	118	718	10	30	30-20
FAS	123(R)	24	119	718	10	30	30-21
FAS	123(R)	25	120.1	718	10	30	30-22
FAS	123(R)	25	120.1	718	20	35	35-1
FAS	123(R)	25	120.2	718	20	35	35-1
FAS	123(R)	26	121	718	10	30	30-23
FAS	123(R)	27	122.1	718	10	30	30-24
FAS	123(R)	27	122.1	718	20	35	35-2
FAS	123(R)	27	122.2	718	20	35	35-2
FAS	123(R)	28	123	718	10	25	25-6
FAS	123(R)	29	124	718	10	25	25-7
FAS	123(R)	30	125.1	718	10	25	25-8
FAS	123(R)	30	125.2	718	10	25	25-8
FAS	123(R)	31	127.1	718	10	25	25-9
FAS	123(R)	31	127.2.1	718	10	25	25-9
FAS	123(R)	31	127.2.2.1	718	10	25	25-9
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	31	127.2.2.2.1	718	10	25	25-9
FAS	123(R)	31	127.2.2.2.2.1	718	10	25	25-9
FAS	123(R)	31	127.2.2.2.2.2	718	10	25	25-10
FAS	123(R)	31	128	718	10	25	25-9
FAS	123(R)	31	129	718	10	25	25-9
FAS	123(R)	31	130	718	10	25	25-9
FAS	123(R)	32	132.1	718	10	25	25-11
FAS	123(R)	32	132.2.1	718	10	25	25-11
FAS	123(R)	32	132.2.2.1	718	10	25	25-11
FAS	123(R)	32	132.2.2.2	718	10	25	25-12
FAS	123(R)	33	133.1	718	10	25	25-13
FAS	123(R)	33	133.2	718	10	25	25-13
FAS	123(R)	33	134	718	10	25	25-14
FAS	123(R)	34	135.1	718	10	25	25-15
FAS	123(R)	34	135.2.1	718	10	25	25-15
FAS	123(R)	34	135.2.2	718	10	25	25-15
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	34	136	718	10	25	25-15
FAS	123(R)	35	137	718	10	25	25-16
FAS	123(R)	35	138	718	10	25	25-17
FAS	123(R)	35	139	718	10	25	25-16
FAS	123(R)	35	140	718	10	25	25-16
FAS	123(R)	35	141	718	10	25	25-18
FAS	123(R)	35	142	718	10	25	25-19
FAS	123(R)	36	143.1	718	30	30	30-1
FAS	123(R)	37	144	718	30	35	35-3
FAS	123(R)	38	145.1	718	30	30	30-2
FAS	123(R)	38	145.2	718	30	35	35-4
FAS	123(R)	38	146	718	30	30	30-2
FAS	123(R)	39	147	718	10	35	35-2
FAS	123(R)	40	148.1	718	10	35	35-5
FAS	123(R)	40	148.2	718	10	35	35-5
FAS	123(R)	40	149	718	10	35	35-5
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	41	150	718	10	35	35-6
FAS	123(R)	42	151.1	718	10	35	35-8
FAS	123(R)	42	151.2.1	718	10	35	35-8
FAS	123(R)	42	151.2.2.1	718	10	35	35-8
FAS	123(R)	42	151.2.2.2	718	10	35	35-8
FAS	123(R)	43	152.1	718	10	35	35-3
FAS	123(R)	43	152.2.1	718	10	35	35-3
FAS	123(R)	43	152.2.2	718	10	35	35-3
FAS	123(R)	44	153.1	718	10	25	25-20
FAS	123(R)	44	153.2.1	718	10	25	25-20
FAS	123(R)	44	153.2.2	718	10	25	25-20
FAS	123(R)	45	155	718	10	35	35-3
FAS	123(R)	46	156.1.1	718	10	30	30-25
FAS	123(R)	46	156.1.2	718	10	35	35-7
FAS	123(R)	46	156.2.1.1	718	10	30	30-26
FAS	123(R)	46	156.2.1.2.1	718	10	30	30-26
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	46	156.2.1.2.2.1	718	10	30	30-26
FAS	123(R)	46	156.2.1.2.2.2	718	10	30	30-26
FAS	123(R)	46	156.2.2	718	10	35	35-7
FAS	123(R)	47	157	718	10	25	25-21
FAS	123(R)	48	158.1	718	10	30	30-27
FAS	123(R)	48	158.2	718	10	35	35-4
FAS	123(R)	49	159	718	10	30	30-15
FAS	123(R)	50	160	718	30	35	35-2
FAS	123(R)	51	161.1	718	20	35	35-3
FAS	123(R)	51	161.2	718	20	35	35-3
FAS	123(R)	51	162	718	30	35	35-5
FAS	123(R)	51	163.1	718	20	35	35-3
FAS	123(R)	51	163.2	718	20	35	35-3
FAS	123(R)	51	164	718	20	35	35-3
FAS	123(R)	51	165.1	718	20	35	35-3
FAS	123(R)	51	165.2.1	718	20	35	35-3
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	51	165.2.2.1	718	20	35	35-3
FAS	123(R)	51	165.2.2.2	718	20	35	35-3
FAS	123(R)	51	166	718	20	35	35-3
FAS	123(R)	51	167	718	20	35	35-4
FAS	123(R)	52	168	718	20	35	35-5
FAS	123(R)	53	169	718	20	35	35-6
FAS	123(R)	53	169	505	60	60	60-1
FAS	123(R)	54	170	718	20	35	35-6
FAS	123(R)	55	171	718	20	35	35-7
FAS	123(R)	56	172.1	718	20	35	35-8
FAS	123(R)	56	172.2	718	20	35	35-8
FAS	123(R)	56	173	718	20	35	35-8
FAS	123(R)	57	174	718	20	35	35-9
FAS	123(R)	58	175	718	740	5	05-4
FAS	123(R)	59	176.1.1	718	740	25	25-2
FAS	123(R)	59	176.1.2.1	718	740	30	30-1
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	59	176.1.2.2	718	740	25	25-3
FAS	123(R)	59	176.2	718	740	25	25-3
FAS	123(R)	59	177	718	740	25	25-2
FAS	123(R)	60	178	718	740	25	25-4
FAS	123(R)	61	179	718	740	30	30-2
FAS	123(R)	62	181.1	718	740	35	35-3
FAS	123(R)	62	181.1	718	740	45	45-2
FAS	123(R)	62	181.2	718	740	45	45-2
FAS	123(R)	62	182	718	740	35	35-3
FAS	123(R)	63	183.1	718	740	35	35-5
FAS	123(R)	63	183.2.1	718	740	45	45-4
FAS	123(R)	63	183.2.2	718	740	35	35-7
FAS	123(R)	64	184	718	10	50	50-1
FAS	123(R)	64	185	718	10	50	50-1
FAS	123(R)	64	186	718	10	50	50-1
FAS	123(R)	64	187	718	10	50	50-1
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	64	188	718	10	50	50-1
FAS	123(R)	64	189	718	10	50	50-2
FAS	123(R)	65	190.1	505	50	50	50-1
FAS	123(R)	65	190.2	718	10	50	50-2
FAS	123(R)	66	191	718	10	45	45-1
FAS	123(R)	66	191	260	10	60	60-1A
FAS	123(R)	67	192	718	10	45	45-2
FAS	123(R)	A1	265	718	10	55	55-3
FAS	123(R)	A2	266	718	10	55	55-4
FAS	123(R)	A3	267.1	718	10	55	55-5
FAS	123(R)	A3	267.2	718	10	55	55-5
FAS	123(R)	A3	269	718	10	55	55-5
FAS	123(R)	A4	270.1	718	10	55	55-6
FAS	123(R)	A4	270.2	718	10	55	55-6
FAS	123(R)	A4	271	718	10	55	55-7
FAS	123(R)	A5	272.1	718	10	55	55-8
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	A5	272.2	718	10	55	55-8
FAS	123(R)	A5	273	718	10	55	55-8
FAS	123(R)	A6	274	718	10	55	55-9
FAS	123(R)	A7	277.1	718	10	55	55-10
FAS	123(R)	A7	277.2	718	10	55	55-10
FAS	123(R)	A7	278	718	10	55	55-10
FAS	123(R)	A8	279.1	718	10	55	55-11
FAS	123(R)	A8	279.2.1	718	10	55	55-11
FAS	123(R)	A8	279.2.2.1	718	10	55	55-11
FAS	123(R)	A8	279.2.2.2.1	718	10	55	55-11
FAS	123(R)	A8	279.2.2.2.2	718	10	55	55-11
FAS	123(R)	A8	281	718	10	55	55-11
FAS	123(R)	A9	282	718	10	55	55-12
FAS	123(R)	A10	283	718	10	55	55-13
FAS	123(R)	A11	284	718	10	55	55-14
FAS	123(R)	A12	285	718	10	55	55-15
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	A13	286.1	718	10	55	55-16
FAS	123(R)	A13	286.2	718	10	55	55-16
FAS	123(R)	A13	287	718	10	55	55-16
FAS	123(R)	A14	288.1	718	10	55	55-17
FAS	123(R)	A14	288.2	718	10	55	55-17
FAS	123(R)	A14	289	718	10	55	55-17
FAS	123(R)	A15	290	718	10	55	55-18
FAS	123(R)	A16	291	718	10	55	55-19
FAS	123(R)	A16	292	718	10	55	55-19
FAS	123(R)	A17	293	718	10	55	55-20
FAS	123(R)	A18	294	718	10	55	55-21
FAS	123(R)	A18	295	718	10	55	55-21
FAS	123(R)	A18	296	718	10	55	55-21
FAS	123(R)	A18	297	718	10	55	55-21
FAS	123(R)	A18	298	718	10	55	55-21
FAS	123(R)	A18	299	718	10	55	55-21
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	A18	300	718	10	55	55-21
FAS	123(R)	A18	301	718	10	55	55-22
FAS	123(R)	A18	302	718	10	55	55-22
FAS	123(R)	A20	304	718	10	55	55-23
FAS	123(R)	A21	305	718	10	55	55-24
FAS	123(R)	A21	306	718	10	55	55-24
FAS	123(R)	A22	307	718	10	55	55-25
FAS	123(R)	A23	308	718	10	55	55-27
FAS	123(R)	A25	310	718	10	55	55-28
FAS	123(R)	A26	311	718	10	55	55-29
FAS	123(R)	A27	312.1	718	10	55	55-30
FAS	123(R)	A27	312.2	718	10	55	55-30
FAS	123(R)	A27	313	718	10	55	55-30
FAS	123(R)	A27	314	718	10	55	55-30
FAS	123(R)	A28	315	718	10	55	55-31
FAS	123(R)	A28	316	718	10	55	55-31
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	A28	317	718	10	55	55-31
FAS	123(R)	A28	318	718	10	55	55-31
FAS	123(R)	A28	319	718	10	55	55-31
FAS	123(R)	A28	320	718	10	55	55-31
FAS	123(R)	A28	321	718	10	55	55-31
FAS	123(R)	A28	322	718	10	55	55-31
FAS	123(R)	A29	323	718	10	55	55-32
FAS	123(R)	A30	324.1	718	10	55	55-33
FAS	123(R)	A30	324.2	718	10	55	55-34
FAS	123(R)	A31	325.1	718	10	55	55-36
FAS	123(R)	A31	325.2.2	718	10	55	55-36
FAS	123(R)	A32	326	718	10	55	55-37
FAS	123(R)	A32	327.1.1	718	10	55	55-37
FAS	123(R)	A32	327.1.2	718	10	55	55-37
FAS	123(R)	A32	327.2.1	718	10	55	55-37
FAS	123(R)	A32	327.2.2.1	718	10	55	55-37
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	A32	327.2.2.2	718	10	55	55-37
FAS	123(R)	A32	328	718	10	55	55-37
FAS	123(R)	A32	329	718	10	55	55-37
FAS	123(R)	A32	330	718	10	55	55-37
FAS	123(R)	A32	331.1	718	10	55	55-37
FAS	123(R)	A32	331.2	718	10	55	55-37
FAS	123(R)	A32	332	718	10	55	55-37
FAS	123(R)	A32	333	718	10	55	55-37
FAS	123(R)	A32	334	718	10	55	55-37
FAS	123(R)	A33	335	718	10	55	55-39
FAS	123(R)	A34	336.1	718	10	55	55-40
FAS	123(R)	A34	336.2.1	718	10	55	55-40
FAS	123(R)	A34	336.2.2.1	718	10	55	55-40
FAS	123(R)	A34	336.2.2.2	718	10	55	55-41
FAS	123(R)	A35	337	718	10	55	55-42
FAS	123(R)	A36	338	718	10	55	55-44
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	A37	339	718	10	55	55-45
FAS	123(R)	A37	340	718	10	55	55-45
FAS	123(R)	A38	341	718	10	55	55-48
FAS	123(R)	A39	342	718	10	55	55-49
FAS	123(R)	A40	343	718	10	55	55-50
FAS	123(R)	A41	344	718	10	55	55-46
FAS	123(R)	A42	345.1	718	10	55	55-47
FAS	123(R)	A42	345.2	718	10	55	55-47
FAS	123(R)	A42	346	718	10	55	55-47
FAS	123(R)	A43	347	718	10	55	55-51
FAS	123(R)	A43	348	718	10	55	55-51
FAS	123(R)	A44	349	718	10	55	55-52
FAS	123(R)	A44	350	718	10	55	55-52
FAS	123(R)	A45	351	718	10	55	55-55
FAS	123(R)	A46	352.1	718	10	55	55-56
FAS	123(R)	A46	352.2	718	10	55	55-56
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	A46	353	718	10	55	55-56
FAS	123(R)	A47	354.1.1	718	10	55	55-57
FAS	123(R)	A47	354.1.2	718	10	55	55-57
FAS	123(R)	A47	354.2.1	718	10	55	55-57
FAS	123(R)	A47	354.2.2.1	718	10	55	55-57
FAS	123(R)	A47	354.2.2.2	718	10	55	55-57
FAS	123(R)	A48	355.1	718	10	55	55-58
FAS	123(R)	A48	355.2	718	10	55	55-58
FAS	123(R)	A48	356	718	10	55	55-58
FAS	123(R)	A49	357.1	718	10	55	55-60
FAS	123(R)	A49	357.2	718	10	55	55-60
FAS	123(R)	A49	358	718	10	55	55-60
FAS	123(R)	A50	359.1	718	10	55	55-61
FAS	123(R)	A50	359.2	718	10	55	55-61
FAS	123(R)	A50	360	718	10	55	55-61
FAS	123(R)	A51	361.1	718	10	55	55-62
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	A51	361.2	718	10	55	55-63
FAS	123(R)	A52	362	718	10	55	55-64
FAS	123(R)	A53	363	718	10	55	55-65
FAS	123(R)	A54	364	718	10	55	55-66
FAS	123(R)	A54	365	718	10	55	55-66
FAS	123(R)	A54	366	718	10	55	55-66
FAS	123(R)	A55	369.1	718	10	55	55-67
FAS	123(R)	A55	369.2	718	10	55	55-67
FAS	123(R)	A55	370	718	10	55	55-67
FAS	123(R)	A56	371	718	10	55	55-68
FAS	123(R)	A57	372	718	10	55	55-87
FAS	123(R)	A58	373	718	10	55	55-88
FAS	123(R)	A59	374.1	718	10	55	55-69
FAS	123(R)	A59	374.2	718	10	55	55-70
FAS	123(R)	A60	375.1	718	10	55	55-71
FAS	123(R)	A60	375.2.1	718	10	55	55-71
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	A60	375.2.2	718	10	55	55-71
FAS	123(R)	A60	376	718	10	55	55-71
FAS	123(R)	A60	377	718	10	55	55-71
FAS	123(R)	A61	378.1	718	10	55	55-72
FAS	123(R)	A61	378.2.1	718	10	55	55-72
FAS	123(R)	A61	378.2.2.1	718	10	55	55-72
FAS	123(R)	A61	378.2.2.2.1	718	10	55	55-72
FAS	123(R)	A61	378.2.2.2.2	718	10	55	55-73
FAS	123(R)	A62	379.1	718	10	55	55-74
FAS	123(R)	A62	379.2	718	10	55	55-74
FAS	123(R)	A63	381	718	10	55	55-75
FAS	123(R)	A64	382	718	10	55	55-76
FAS	123(R)	A65	383.1	718	10	55	55-77
FAS	123(R)	A65	383.2.1	718	10	55	55-77
FAS	123(R)	A65	383.2.2	718	10	55	55-77
FAS	123(R)	A66	384.1	718	10	55	55-78
Standard Type	Standard Number	Paragraph / Label	Sequence	Topic	Subtopic	Section	Paragraph
FAS	123(R)	A66	384.2	718	10	55	55-79
FAS	123(R)	A67	385.1	718	10	55	55-93
FAS	123(R)	A67	385.2.1	718	10	55	55-93
FAS	123(R)	A67	385.2.2	718	10	55	55-94
FAS	123(R)	A68	386	718	10	55	55-95
FAS	123(R)	A69	387	718	10	55	55-96
FAS	123(R)	A69	388	718	10	55	55-96
FAS	123(R)	A70	389	718	10	55	55-98
FAS	123(R)	A71	390	718	10	55	55-99
FAS	123(R)	A72	391.1	718	10	55	55-102
FAS	123(R)	A72	391.2.1	718	10	55	55-102
FAS	123(R)	A72	391.2.2.1	718	10	55	55-102
FAS	123(R)	A72	391.2.2.2	718	10	55	55-103
FAS	123(R)	A73	392.1	718	10	55	55-104
FAS	123(R)	A73	392.2.1	718	10	55	55-104

The ASC Topic Listing

Format

ASC XXX-YY-ZZ-PP

XXX = Topic
YY = Subtopic
ZZ = Section
PP = Paragraph

100 General Principles

105 Generally Accepted Accounting Principles

200 Presentation

205 Presentation of Financial Statements

210 Balance Sheet

215 Statement of Shareholder Equity

220 Comprehensive Income

225 Income Statement

230 Statement of Cash Flows

235 Notes to Financial Statements

250 Accounting Changes and Error Corrections

255 Changing Prices

260 Earnings Per Share

270 Interim Reporting

272 Limited Liability Entities

274 Personal Financial Statements

275 Risks and Uncertainties

280 Segment Reporting

300 Assets

305 Cash and Cash Equivalents

310 Receivables

320 Investments-Debt and Equity Securities

323 Investments-Equity Method and Joint Ventures

325 Investments-Other

330 Inventory

340 Other Assets and Deferred Costs

350 Intangibles-Goodwill and Other

360 Property, Plant, and Equipment

400 Liabilities

405 Liabilities

410 Asset Retirement and Environmental Obligations

420 Exit or Disposal Cost Obligations

430 Deferred Revenue

440 Commitments

450 Contingencies

460 Guarantees

470 Debt

480 Distinguishing Liabilities from Equity

500 Equity

505 Equity

600 Revenue

605 Revenue Recognition

700 Expenses

705 Cost of Sales and Services

710 Compensation-General

712 Compensation-Nonretirement Postemployment Benefits

715 Compensation-Retirement Benefits

718 Compensation-Stock Compensation

720 Other Expenses

730 Research and Development

740 Income Taxes

800 Broad Transactions

805 Business Combinations

808 Collaborative Arrangements

810 Consolidation

815 Derivatives and Hedging

820 Fair Value Measurements and Disclosures

825 Financial Instruments

830 Foreign Currency Matters

835 Interest

840 Leases

845 Nonmonetary Transactions

850 Related Party Disclosures

852 Reorganizations

855 Subsequent Events

860 Transfers and Servicing

900 Industry

905 Agriculture

908 Airlines

910 Contractors-Construction

912 Contractors-Federal Government

915 Development Stage Entities

920 Entertainment-Broadcasters

922 Entertainment-Cable Television

924 Entertainment-Casinos

926 Entertainment-Films

928 Entertainment-Music

930 Extractive Activities-Mining

932 Extractive Activities-Oil and Gas

940 Financial Services-Broker and Dealers

942 Financial Services-Depository and Lending

944 Financial Services-Insurance

946 Financial Services-Investment Companies

948 Financial Services-Mortgage Banking

950 Financial Services-Title Plant

952 Franchisors

954 Health Care Entities

958 Not-for-Profit Entities

960 Plan Accounting-Defined Benefit Pension Plans

962 Plan Accounting-Defined Contribution Pension Plans

965 Plan Accounting-Health and Welfare Benefit Plans

970 Real Estate-General

972 Real Estate-Common Interest Realty Associations

974 Real Estate-Real Estate Investment Trusts

976 Real Estate-Retail Land

978 Real Estate-Time-Sharing Activities

980 Regulated Operations

985 Software

995 U.S. Steamship Entities

ASC Section List

05 Overview and Background

10 Objectives

15 Scope and Scope Exceptions

20 Glossary

25 Recognition

30 Initial Measurement

35 Subsequent Measurement

40 Derecognition

45 Other Presentation Matters

50 Disclosure

55 Implementation Guidance and Illustrations

60 Relationships

65 Transition and Open Effective Date Information

70 Grandfathered Guidance

75 XBRL Definitions

S99 SEC Materials