Click on the icon below to follow us on Twitter.
Current Articles | RSS Feed
We 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
ASC 360‐20 and ASC 976 Property, Plant, and Equipment ‐ Real Estate Sales; and Real Estate ‐ Retail Land
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 140 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities‐a replacement of FASB Statement No. 125
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 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
Allowed tags: <a> link, <b> bold, <i> italics