We have complimentary codification cross reference cheat sheets to help with compliance with the new financial reporting requirements available for download via registering in the box in the upper right hand corner.
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 |
