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We have complimentary codification cross reference cheat sheets to help with compliance with the new financial reporting requirements available for download via this link.
Please note - we uploaded this because we were hoping it would be a useful point of reference. Any cross-reference tables we provide should be verified for accuracy.
These sheets offer clear one-to-one guidance and do not really show well in HTML but here is some information that could be useful.
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
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
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
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
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