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Compliance Tools: Codification Cross Reference Guide & Cheat Sheets

Posted by Teresa Bockwoldt on Mon, Feb 15, 2010 @ 10:47 PM
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ToolsWe 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

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

 

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