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More codification cross reference cheat sheet information!

Posted by Teresa Bockwoldt on Thu, Feb 04, 2010 @ 10:10 PM
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ToolsWe have some codification(tm) cross reference cheat sheets information available to help with compliance with the new financial reporting requirements available for download via this link. 

This information is intended to be useful but you should verify its accuracy prior to relying on it.

These sheets offer clear one-to-one guidance including and do not really show well in HTML but here is some information that could be useful:

Accounting Standard

Accounting Standards Codification

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

 

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