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:
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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 |
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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 |
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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 |
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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 |
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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 |
