Codification Tools

describe the imageDue to overwhelming demand, we have moved the codification information from our blog into this one location so it is easier to see it all in one place.  As stated in our blog, please verify the accuracy of this information prior to relying on it.

Topics, Subtopics, and Sections

The FASB Accounting Standards Codification (ASC or the "Codification") organizes nongovernmental U.S. GAAP using a topic-based model consisting of 90 individual Topics. Each Topic contains at least one Subtopic. Subtopics contain Sections, which include the actual accounting guidance. Sections are based on the nature of the content (e.g., scope, recognition, measurement, etc.) and are standardized throughout the Codification.

Paragraphs

Each Section includes numbered Paragraphs. Paragraph numbers start with the Section number followed by the unique paragraph number. For example, in Section 55 the first paragraph is numbered 55-1. Paragraph numbers in the Codification will not change going forward. New paragraphs may result in the FASB using a letter extension in order to keep the numbering constant. For example, a new paragraph inserted between paragraphs 55-3 and 55-4 would be numbered 55-3A.

Citation Format

ASC XXX-YY-ZZ-PP

XXX = Topic

YY = Subtopic

ZZ = Section

PP = Paragraph

ASC 210 (Topic 210, "Balance Sheet")

ASC 210-20 (Subtopic 20, "Offsetting," of Topic 210)

ASC 210-20-60 (Section 60, "Relationships," of Subtopic 210-20)

ASC 210-20-60-5 (Paragraph 60-5 of Section 210-20-60)

Or another example:

Leases -

ASC 840 = Leases (Topic)

ASC 840 - 10 = Overall (Subtopic)

ASC 840 - 10 - 15 = Scope (Section)

ASC 840 - 10 - 50 = Disclosure (Section)

New Authoritative Guidance

New authoritative U.S. GAAP will be communicated via a new FASB document called an "Accounting Standards Update" (or "ASU" for short). As the FASB issues new guidance, both the current paragraphs and the new guidance will be featured in the Codification until the new guidance is effective for all entities. During this transition, the Codification will mark the new guidance as "Pending Text" and will link to the related transition guidance. When the new guidance is effective for all entities, the previous guidance will be removed and the new guidance will remain.

An ASC Topic List is available at the end of this page.

Derivatives

Accounting Standards  

FASB Codification 

Definition 

FAS 133, par. 6, 9

FSPEITF 00-19-2

ASC 815-10-15

ASC 825-20

Scope exceptions 

FAS 133, par. 10

FAS 133, par. 11a

EITF 07-5

EITF 00-19

DIG A6

DIG A10

DIG A12

DIG C12

ASC 815-10-15

ASC 815-10-15-74

ASC 815-40-15

ASC 815-40

ASC 815-10-55

ASC 815-10-15

ASC 815-10-55-99 thru 110

ASC 815-10-15-39

Embedded Derivatives 

FAS 133, par. 12, 13, 61

DIG B16

 

DIG B38

DIG B39

EITF D-109

ASC 815-15-25

ASC 815-15-25-42 thru 43, and 815-15-55-13

ASC 815-10-15-107 thru 109

ASC 815-15-25-37 thru 39, and 815-15-55-25

ASC 815-10-S99-3

Hedging

Accounting Standard 

FASB Codification

Eligibility/ Designation

DIG G2

DIG G13

FAS 133, par. 20c, 28c

FAS 133, par. 29

FAS 133, par. 32

FAS 133, par. 40a

ASC 815-20-55-111 Example 8

ASC 815-20-55-88 Example 4

ASC 815-20-25-94

ASC 815-20-25-15

ASC 815-30-40-1 thru 3

ASC 815-20-25-61

Hedge effectiveness and ineffectiveness 

FAS 133, par. 68

DIG G20

FAS 133, par. 120c

FAS 138 FV Example

DIG G7 Method 1

DIG G7 Method 2

DIG G7 Method 3

DIG H8

DIG E7

ASC 815-20-25-102 thru 117

ASC 815-20-25-126, 55-209, and 35-33

ASC 815-25-55-53 Example 9

ASC 815-25-55-72 Example 11

ASC 815-30-35-16

ASC 815-30-35-25

ASC 815-30-35-31

ASC 815-35-35

ASC 815-20-35

Other Broad Transactions

Accounting Standard 

FASB Codification 

Transfers

FAS 140/FAS 166***

 

FAS 156

ASC 860, ***Not yet codified

ASC 860-50-35 and 860-50-50-5

Consolidations 

FIN 46R/FAS 167***

 

ARB 51

FAS 160

EITF 96-16

EITF 04-5

EITF 85-12

ASC 810, ***Not yet codified

ASC 810-10

ASC 810-10-65-1

ASC 810-10-25-1 thru 14

ASC 810-20-25-1 thru 20, and 810-20-55-1 thru 16

ASC 810-10-25-15

Leasing 

FAS 13

FAS 98

EITF 97-10

EITF 01-8

EITF 00-13

ASC 840

ASC 840-40

ASC 840-40-55

ASC 840-10-15/55

ASC 360-20-15/55

Foreign Currency Matters

FAS 52

EITF D-55

ASC 830

ASC 830-10-45-12 and 830-10-55-2

Loans

Accounting Standards

FASB Codification

Classification

FAS 65

SAB 109 (Topic 5: DD)

ASC 948-310

ASC 815-10-S99-1

Recognition

FAS 91

SOP 01-6

SOP 03-3

FAS 157

FAS 159

ASC 310-20

ASC 310-10, 835-30

ASC 310-30

ASC 820

ASC 825-10-25

Impairment / Other Events

FAS 5

FAS 114

SAB 102 (Topic 6:L)

FAS 15

EITF 01-07

ASC 450

ASC 310-40

ASC 310-10-S99-4

ASC 310-40

ASC 310-20-35-11

Securities/Other Investments

Accounting Standard

FASB Codification

Classification

FAS 115/FAS 124

FAS 155

APB 18

EITF 04-5

EITF 02-14

EITF 03-16

ASC 320

ASC 815-15-25

ASC 323-10-35

ASC 810-25 and 55

ASC 323-10-55

ASC 323-30-15 and 35

Recognition

FAS 91

EITF 96-15

FAS 157

FAS 159

ASC 310-20

ASC 320-10-35, 830-20-35

ASC 820

ASC 825-10-25

Impairment / Other Events

FSPFAS 115-1/124-1

FSPFAS 115-2/124-2

SOP 03-3

EITF 99-20

FAS 141R

ASC 320-10-35

ASC 320-10-65

ASC 310-30

ASC 325-40-15, 35, and 55

ASC 805

Distinguishing Liabilities vs. Equity

Accounting Standard

FASB Codification

Classification

FAS 150

ASR 268

FAS 133

EITF D-98

FSP APB 14-1

ASC 480

ASC 480-10-S99-3A

ASC 815

ASC 480-10-S30 and S55

ASC 470-20

Recognition

APB 14

EITF 98-5

EITF 00-27

ASC 470-20

ASC 470-20

ASC 470-20

Liabilities

Accounting Standard

FASB Codification

Classification

FAS 5

FAS 6

FAS 78

FIN 45

FTB 79-3

ARB 43

EITF 86-30

ASC 450

ASC 470-10

ASC 470-10

ASC 460

ASC 470-10-45-2 and 50-3

ASC 440-10, 450-20, 470-10, 505-20

ASC 470-10-45-1 and 55-3 thru 6

Recognition

FAS 84

APB 26

AIN-APB 26

APB 21

ASC 470-20

ASC 470-50

ASC 470-20-40-4 and 470-50-15-3 and 40-5

ASC 835-30

Impairment / Other Events

FAS 15

EITF 02-04

EITF 96-19

EITF 06-6

EITF 98-14

ASC 470-60

ASC 470-60-55

ASC 470-50-40/55

ASC 470-50-40-12, 40-15 thru 16

ASC 470-50-40, 45, and 55

 

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

Standard

FASB Codification Topic

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 13 Accounting for Leases

840 Leases

SFAS 15

310 Receivables - 40 Troubled Debt Restructurings by Creditors

SFAS 28 Accounting for Sales with Leasebacks

840 Leases -40 Sale-Leaseback Transactions

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 52 Foreign Currency Translation

830 Foreign Currency Matters

SFAS 65 Accounting for Certain Mortgage Banking Activities (as amended by SFAS 140)

948 Financial Services - Mortgage Banking

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 72 Accounting for Certain Acquisitions of Banking and Thrift Institutions

805 Business Combinations

SFAS 86 Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed

985 Software - 20 Costs of Software to Be Sold, Leased or Marketed

SFAS 87 Employer's Accounting for Pensions

715 Compensation - Retirement Benefits

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

FAS 123(R) Information

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

1

76.1.1

718

10

10

10-2

FAS

123(R)

1

76.1.2

718

10

30

30-4

FAS

123(R)

1

76.2.1

505

50

10

10-1

FAS

123(R)

1

76.2.2

718

10

10

10-1

FAS

123(R)

1

76.2.2

505

50

5

10-1

FAS

123(R)

4

80.1

718

10

15

15-3

FAS

123(R)

4

80.1

718

10

15

15-7

FAS

123(R)

4

80.1

718

30

15

15-3

FAS

123(R)

4

80.1

505

50

15

15-2

FAS

123(R)

4

80.1

718

20

15

15-3

FAS

123(R)

4

80.2.1.1

505

50

15

15-2

FAS

123(R)

4

80.2.1.1

718

10

15

15-3

FAS

123(R)

4

80.2.1.2

718

10

15

15-3

FAS

123(R)

4

80.2.1.2

505

50

15

15-2

FAS

123(R)

4

80.2.2.1

505

50

15

15-2

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

4

80.2.2.1

718

10

15

15-3

FAS

123(R)

4

80.2.2.2

718

10

15

15-3

FAS

123(R)

4

80.2.2.2

505

50

15

15-2

FAS

123(R)

4

80.2.2.2.1

718

10

15

15-6

FAS

123(R)

4

82

718

10

15

15-3

FAS

123(R)

4

82

505

50

15

15-2

FAS

123(R)

5

83.1

718

10

25

25-2

FAS

123(R)

5

83.1

505

50

25

25-6

FAS

123(R)

5

83.2

718

10

25

25-2

FAS

123(R)

5

83.2

505

50

25

25-10

FAS

123(R)

5

84

718

10

25

25-2

FAS

123(R)

5

84

505

50

25

25-6

FAS

123(R)

5

85

718

10

25

25-2

FAS

123(R)

5

85

505

50

5

25-10

FAS

123(R)

6

86.1

505

50

30

30-4

FAS

123(R)

6

86.1

505

50

25

25-3

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

6

86.1

718

10

25

25-3

FAS

123(R)

6

86.2.1

718

10

25

25-3

FAS

123(R)

6

86.2.2.1

505

50

30

30-4

FAS

123(R)

6

86.2.2.1

718

10

30

30-5

FAS

123(R)

6

86.2.2.2.1

718

10

30

30-5

FAS

123(R)

6

86.2.2.2.2

505

50

30

30-4

FAS

123(R)

6

86.2.2.2.2

718

10

25

25-4

FAS

123(R)

7

87.1

505

50

30

30-6

FAS

123(R)

7

87.2.1

505

50

30

30-6

FAS

123(R)

7

87.2.2

718

10

30

30-2

FAS

123(R)

7

88

505

50

30

30-5

FAS

123(R)

9

90

718

10

10

10-1

FAS

123(R)

10

91.1.1.1

718

10

30

30-3

FAS

123(R)

10

91.1.1.2

718

10

30

30-3

FAS

123(R)

10

91.1.2

718

30

35

35-1

FAS

123(R)

10

92

Award

term

 

 

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

11

93

718

10

15

15-4

FAS

123(R)

12

94

718

50

25

25-1

FAS

123(R)

12

95

718

50

25

25-1

FAS

123(R)

12

96

718

50

25

25-1

FAS

123(R)

12

97

718

50

25

25-1

FAS

123(R)

12

98

718

50

25

25-1

FAS

123(R)

12

99

718

50

25

25-1

FAS

123(R)

12

100

718

50

25

25-1

FAS

123(R)

12

101

718

50

25

25-1

FAS

123(R)

12

102

718

50

25

25-1

FAS

123(R)

12

103

718

50

25

25-1

FAS

123(R)

13

104

718

50

25

25-2

FAS

123(R)

14

105

718

50

25

25-3

FAS

123(R)

15

106

718

10

30

30-3

FAS

123(R)

16

107

718

10

30

30-6

FAS

123(R)

17

108

718

10

30

30-10

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

18

109

718

10

30

30-11

FAS

123(R)

19

110.1.1.1

718

10

30

30-12

FAS

123(R)

19

110.1.1.2

718

10

30

30-14

FAS

123(R)

19

110.1.2

718

10

30

30-14

FAS

123(R)

19

110.2.1

718

10

30

30-14

FAS

123(R)

19

110.2.2

718

10

30

30-12

FAS

123(R)

19

111

718

10

30

30-14

FAS

123(R)

20

112

718

10

30

30-13

FAS

123(R)

21

113.1

718

10

30

30-17

FAS

123(R)

21

113.2

718

10

30

30-19

FAS

123(R)

21

114

718

10

30

30-18

FAS

123(R)

22

115.1

718

10

30

30-7

FAS

123(R)

22

115.2

718

10

30

30-9

FAS

123(R)

22

116

718

10

30

30-8

FAS

123(R)

23

117.1

718

10

30

30-20

FAS

123(R)

23

117.2

718

10

30

30-20

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

23

118

718

10

30

30-20

FAS

123(R)

24

119

718

10

30

30-21

FAS

123(R)

25

120.1

718

10

30

30-22

FAS

123(R)

25

120.1

718

20

35

35-1

FAS

123(R)

25

120.2

718

20

35

35-1

FAS

123(R)

26

121

718

10

30

30-23

FAS

123(R)

27

122.1

718

10

30

30-24

FAS

123(R)

27

122.1

718

20

35

35-2

FAS

123(R)

27

122.2

718

20

35

35-2

FAS

123(R)

28

123

718

10

25

25-6

FAS

123(R)

29

124

718

10

25

25-7

FAS

123(R)

30

125.1

718

10

25

25-8

FAS

123(R)

30

125.2

718

10

25

25-8

FAS

123(R)

31

127.1

718

10

25

25-9

FAS

123(R)

31

127.2.1

718

10

25

25-9

FAS

123(R)

31

127.2.2.1

718

10

25

25-9

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

31

127.2.2.2.1

718

10

25

25-9

FAS

123(R)

31

127.2.2.2.2.1

718

10

25

25-9

FAS

123(R)

31

127.2.2.2.2.2

718

10

25

25-10

FAS

123(R)

31

128

718

10

25

25-9

FAS

123(R)

31

129

718

10

25

25-9

FAS

123(R)

31

130

718

10

25

25-9

FAS

123(R)

32

132.1

718

10

25

25-11

FAS

123(R)

32

132.2.1

718

10

25

25-11

FAS

123(R)

32

132.2.2.1

718

10

25

25-11

FAS

123(R)

32

132.2.2.2

718

10

25

25-12

FAS

123(R)

33

133.1

718

10

25

25-13

FAS

123(R)

33

133.2

718

10

25

25-13

FAS

123(R)

33

134

718

10

25

25-14

FAS

123(R)

34

135.1

718

10

25

25-15

FAS

123(R)

34

135.2.1

718

10

25

25-15

FAS

123(R)

34

135.2.2

718

10

25

25-15

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

34

136

718

10

25

25-15

FAS

123(R)

35

137

718

10

25

25-16

FAS

123(R)

35

138

718

10

25

25-17

FAS

123(R)

35

139

718

10

25

25-16

FAS

123(R)

35

140

718

10

25

25-16

FAS

123(R)

35

141

718

10

25

25-18

FAS

123(R)

35

142

718

10

25

25-19

FAS

123(R)

36

143.1

718

30

30

30-1

FAS

123(R)

37

144

718

30

35

35-3

FAS

123(R)

38

145.1

718

30

30

30-2

FAS

123(R)

38

145.2

718

30

35

35-4

FAS

123(R)

38

146

718

30

30

30-2

FAS

123(R)

39

147

718

10

35

35-2

FAS

123(R)

40

148.1

718

10

35

35-5

FAS

123(R)

40

148.2

718

10

35

35-5

FAS

123(R)

40

149

718

10

35

35-5

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

41

150

718

10

35

35-6

FAS

123(R)

42

151.1

718

10

35

35-8

FAS

123(R)

42

151.2.1

718

10

35

35-8

FAS

123(R)

42

151.2.2.1

718

10

35

35-8

FAS

123(R)

42

151.2.2.2

718

10

35

35-8

FAS

123(R)

43

152.1

718

10

35

35-3

FAS

123(R)

43

152.2.1

718

10

35

35-3

FAS

123(R)

43

152.2.2

718

10

35

35-3

FAS

123(R)

44

153.1

718

10

25

25-20

FAS

123(R)

44

153.2.1

718

10

25

25-20

FAS

123(R)

44

153.2.2

718

10

25

25-20

FAS

123(R)

45

155

718

10

35

35-3

FAS

123(R)

46

156.1.1

718

10

30

30-25

FAS

123(R)

46

156.1.2

718

10

35

35-7

FAS

123(R)

46

156.2.1.1

718

10

30

30-26

FAS

123(R)

46

156.2.1.2.1

718

10

30

30-26

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

46

156.2.1.2.2.1

718

10

30

30-26

FAS

123(R)

46

156.2.1.2.2.2

718

10

30

30-26

FAS

123(R)

46

156.2.2

718

10

35

35-7

FAS

123(R)

47

157

718

10

25

25-21

FAS

123(R)

48

158.1

718

10

30

30-27

FAS

123(R)

48

158.2

718

10

35

35-4

FAS

123(R)

49

159

718

10

30

30-15

FAS

123(R)

50

160

718

30

35

35-2

FAS

123(R)

51

161.1

718

20

35

35-3

FAS

123(R)

51

161.2

718

20

35

35-3

FAS

123(R)

51

162

718

30

35

35-5

FAS

123(R)

51

163.1

718

20

35

35-3

FAS

123(R)

51

163.2

718

20

35

35-3

FAS

123(R)

51

164

718

20

35

35-3

FAS

123(R)

51

165.1

718

20

35

35-3

FAS

123(R)

51

165.2.1

718

20

35

35-3

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

51

165.2.2.1

718

20

35

35-3

FAS

123(R)

51

165.2.2.2

718

20

35

35-3

FAS

123(R)

51

166

718

20

35

35-3

FAS

123(R)

51

167

718

20

35

35-4

FAS

123(R)

52

168

718

20

35

35-5

FAS

123(R)

53

169

718

20

35

35-6

FAS

123(R)

53

169

505

60

60

60-1

FAS

123(R)

54

170

718

20

35

35-6

FAS

123(R)

55

171

718

20

35

35-7

FAS

123(R)

56

172.1

718

20

35

35-8

FAS

123(R)

56

172.2

718

20

35

35-8

FAS

123(R)

56

173

718

20

35

35-8

FAS

123(R)

57

174

718

20

35

35-9

FAS

123(R)

58

175

718

740

5

05-4

FAS

123(R)

59

176.1.1

718

740

25

25-2

FAS

123(R)

59

176.1.2.1

718

740

30

30-1

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

59

176.1.2.2

718

740

25

25-3

FAS

123(R)

59

176.2

718

740

25

25-3

FAS

123(R)

59

177

718

740

25

25-2

FAS

123(R)

60

178

718

740

25

25-4

FAS

123(R)

61

179

718

740

30

30-2

FAS

123(R)

62

181.1

718

740

35

35-3

FAS

123(R)

62

181.1

718

740

45

45-2

FAS

123(R)

62

181.2

718

740

45

45-2

FAS

123(R)

62

182

718

740

35

35-3

FAS

123(R)

63

183.1

718

740

35

35-5

FAS

123(R)

63

183.2.1

718

740

45

45-4

FAS

123(R)

63

183.2.2

718

740

35

35-7

FAS

123(R)

64

184

718

10

50

50-1

FAS

123(R)

64

185

718

10

50

50-1

FAS

123(R)

64

186

718

10

50

50-1

FAS

123(R)

64

187

718

10

50

50-1

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

64

188

718

10

50

50-1

FAS

123(R)

64

189

718

10

50

50-2

FAS

123(R)

65

190.1

505

50

50

50-1

FAS

123(R)

65

190.2

718

10

50

50-2

FAS

123(R)

66

191

718

10

45

45-1

FAS

123(R)

66

191

260

10

60

60-1A

FAS

123(R)

67

192

718

10

45

45-2

FAS

123(R)

A1

265

718

10

55

55-3

FAS

123(R)

A2

266

718

10

55

55-4

FAS

123(R)

A3

267.1

718

10

55

55-5

FAS

123(R)

A3

267.2

718

10

55

55-5

FAS

123(R)

A3

269

718

10

55

55-5

FAS

123(R)

A4

270.1

718

10

55

55-6

FAS

123(R)

A4

270.2

718

10

55

55-6

FAS

123(R)

A4

271

718

10

55

55-7

FAS

123(R)

A5

272.1

718

10

55

55-8

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

A5

272.2

718

10

55

55-8

FAS

123(R)

A5

273

718

10

55

55-8

FAS

123(R)

A6

274

718

10

55

55-9

FAS

123(R)

A7

277.1

718

10

55

55-10

FAS

123(R)

A7

277.2

718

10

55

55-10

FAS

123(R)

A7

278

718

10

55

55-10

FAS

123(R)

A8

279.1

718

10

55

55-11

FAS

123(R)

A8

279.2.1

718

10

55

55-11

FAS

123(R)

A8

279.2.2.1

718

10

55

55-11

FAS

123(R)

A8

279.2.2.2.1

718

10

55

55-11

FAS

123(R)

A8

279.2.2.2.2

718

10

55

55-11

FAS

123(R)

A8

281

718

10

55

55-11

FAS

123(R)

A9

282

718

10

55

55-12

FAS

123(R)

A10

283

718

10

55

55-13

FAS

123(R)

A11

284

718

10

55

55-14

FAS

123(R)

A12

285

718

10

55

55-15

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

A13

286.1

718

10

55

55-16

FAS

123(R)

A13

286.2

718

10

55

55-16

FAS

123(R)

A13

287

718

10

55

55-16

FAS

123(R)

A14

288.1

718

10

55

55-17

FAS

123(R)

A14

288.2

718

10

55

55-17

FAS

123(R)

A14

289

718

10

55

55-17

FAS

123(R)

A15

290

718

10

55

55-18

FAS

123(R)

A16

291

718

10

55

55-19

FAS

123(R)

A16

292

718

10

55

55-19

FAS

123(R)

A17

293

718

10

55

55-20

FAS

123(R)

A18

294

718

10

55

55-21

FAS

123(R)

A18

295

718

10

55

55-21

FAS

123(R)

A18

296

718

10

55

55-21

FAS

123(R)

A18

297

718

10

55

55-21

FAS

123(R)

A18

298

718

10

55

55-21

FAS

123(R)

A18

299

718

10

55

55-21

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

A18

300

718

10

55

55-21

FAS

123(R)

A18

301

718

10

55

55-22

FAS

123(R)

A18

302

718

10

55

55-22

FAS

123(R)

A20

304

718

10

55

55-23

FAS

123(R)

A21

305

718

10

55

55-24

FAS

123(R)

A21

306

718

10

55

55-24

FAS

123(R)

A22

307

718

10

55

55-25

FAS

123(R)

A23

308

718

10

55

55-27

FAS

123(R)

A25

310

718

10

55

55-28

FAS

123(R)

A26

311

718

10

55

55-29

FAS

123(R)

A27

312.1

718

10

55

55-30

FAS

123(R)

A27

312.2

718

10

55

55-30

FAS

123(R)

A27

313

718

10

55

55-30

FAS

123(R)

A27

314

718

10

55

55-30

FAS

123(R)

A28

315

718

10

55

55-31

FAS

123(R)

A28

316

718

10

55

55-31

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

A28

317

718

10

55

55-31

FAS

123(R)

A28

318

718

10

55

55-31

FAS

123(R)

A28

319

718

10

55

55-31

FAS

123(R)

A28

320

718

10

55

55-31

FAS

123(R)

A28

321

718

10

55

55-31

FAS

123(R)

A28

322

718

10

55

55-31

FAS

123(R)

A29

323

718

10

55

55-32

FAS

123(R)

A30

324.1

718

10

55

55-33

FAS

123(R)

A30

324.2

718

10

55

55-34

FAS

123(R)

A31

325.1

718

10

55

55-36

FAS

123(R)

A31

325.2.2

718

10

55

55-36

FAS

123(R)

A32

326

718

10

55

55-37

FAS

123(R)

A32

327.1.1

718

10

55

55-37

FAS

123(R)

A32

327.1.2

718

10

55

55-37

FAS

123(R)

A32

327.2.1

718

10

55

55-37

FAS

123(R)

A32

327.2.2.1

718

10

55

55-37

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

A32

327.2.2.2

718

10

55

55-37

FAS

123(R)

A32

328

718

10

55

55-37

FAS

123(R)

A32

329

718

10

55

55-37

FAS

123(R)

A32

330

718

10

55

55-37

FAS

123(R)

A32

331.1

718

10

55

55-37

FAS

123(R)

A32

331.2

718

10

55

55-37

FAS

123(R)

A32

332

718

10

55

55-37

FAS

123(R)

A32

333

718

10

55

55-37

FAS

123(R)

A32

334

718

10

55

55-37

FAS

123(R)

A33

335

718

10

55

55-39

FAS

123(R)

A34

336.1

718

10

55

55-40

FAS

123(R)

A34

336.2.1

718

10

55

55-40

FAS

123(R)

A34

336.2.2.1

718

10

55

55-40

FAS

123(R)

A34

336.2.2.2

718

10

55

55-41

FAS

123(R)

A35

337

718

10

55

55-42

FAS

123(R)

A36

338

718

10

55

55-44

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

A37

339

718

10

55

55-45

FAS

123(R)

A37

340

718

10

55

55-45

FAS

123(R)

A38

341

718

10

55

55-48

FAS

123(R)

A39

342

718

10

55

55-49

FAS

123(R)

A40

343

718

10

55

55-50

FAS

123(R)

A41

344

718

10

55

55-46

FAS

123(R)

A42

345.1

718

10

55

55-47

FAS

123(R)

A42

345.2

718

10

55

55-47

FAS

123(R)

A42

346

718

10

55

55-47

FAS

123(R)

A43

347

718

10

55

55-51

FAS

123(R)

A43

348

718

10

55

55-51

FAS

123(R)

A44

349

718

10

55

55-52

FAS

123(R)

A44

350

718

10

55

55-52

FAS

123(R)

A45

351

718

10

55

55-55

FAS

123(R)

A46

352.1

718

10

55

55-56

FAS

123(R)

A46

352.2

718

10

55

55-56

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

A46

353

718

10

55

55-56

FAS

123(R)

A47

354.1.1

718

10

55

55-57

FAS

123(R)

A47

354.1.2

718

10

55

55-57

FAS

123(R)

A47

354.2.1

718

10

55

55-57

FAS

123(R)

A47

354.2.2.1

718

10

55

55-57

FAS

123(R)

A47

354.2.2.2

718

10

55

55-57

FAS

123(R)

A48

355.1

718

10

55

55-58

FAS

123(R)

A48

355.2

718

10

55

55-58

FAS

123(R)

A48

356

718

10

55

55-58

FAS

123(R)

A49

357.1

718

10

55

55-60

FAS

123(R)

A49

357.2

718

10

55

55-60

FAS

123(R)

A49

358

718

10

55

55-60

FAS

123(R)

A50

359.1

718

10

55

55-61

FAS

123(R)

A50

359.2

718

10

55

55-61

FAS

123(R)

A50

360

718

10

55

55-61

FAS

123(R)

A51

361.1

718

10

55

55-62

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

A51

361.2

718

10

55

55-63

FAS

123(R)

A52

362

718

10

55

55-64

FAS

123(R)

A53

363

718

10

55

55-65

FAS

123(R)

A54

364

718

10

55

55-66

FAS

123(R)

A54

365

718

10

55

55-66

FAS

123(R)

A54

366

718

10

55

55-66

FAS

123(R)

A55

369.1

718

10

55

55-67

FAS

123(R)

A55

369.2

718

10

55

55-67

FAS

123(R)

A55

370

718

10

55

55-67

FAS

123(R)

A56

371

718

10

55

55-68

FAS

123(R)

A57

372

718

10

55

55-87

FAS

123(R)

A58

373

718

10

55

55-88

FAS

123(R)

A59

374.1

718

10

55

55-69

FAS

123(R)

A59

374.2

718

10

55

55-70

FAS

123(R)

A60

375.1

718

10

55

55-71

FAS

123(R)

A60

375.2.1

718

10

55

55-71

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

A60

375.2.2

718

10

55

55-71

FAS

123(R)

A60

376

718

10

55

55-71

FAS

123(R)

A60

377

718

10

55

55-71

FAS

123(R)

A61

378.1

718

10

55

55-72

FAS

123(R)

A61

378.2.1

718

10

55

55-72

FAS

123(R)

A61

378.2.2.1

718

10

55

55-72

FAS

123(R)

A61

378.2.2.2.1

718

10

55

55-72

FAS

123(R)

A61

378.2.2.2.2

718

10

55

55-73

FAS

123(R)

A62

379.1

718

10

55

55-74

FAS

123(R)

A62

379.2

718

10

55

55-74

FAS

123(R)

A63

381

718

10

55

55-75

FAS

123(R)

A64

382

718

10

55

55-76

FAS

123(R)

A65

383.1

718

10

55

55-77

FAS

123(R)

A65

383.2.1

718

10

55

55-77

FAS

123(R)

A65

383.2.2

718

10

55

55-77

FAS

123(R)

A66

384.1

718

10

55

55-78

Standard Type

Standard Number

Paragraph / Label

Sequence

Topic

Subtopic

Section

Paragraph

FAS

123(R)

A66

384.2

718

10

55

55-79

FAS

123(R)

A67

385.1

718

10

55

55-93

FAS

123(R)

A67

385.2.1

718

10

55

55-93

FAS

123(R)

A67

385.2.2

718

10

55

55-94

FAS

123(R)

A68

386

718

10

55

55-95

FAS

123(R)

A69

387

718

10

55

55-96

FAS

123(R)

A69

388

718

10

55

55-96

FAS

123(R)

A70

389

718

10

55

55-98

FAS

123(R)

A71

390

718

10

55

55-99

FAS

123(R)

A72

391.1

718

10

55

55-102

FAS

123(R)

A72

391.2.1

718

10

55

55-102

FAS

123(R)

A72

391.2.2.1

718

10

55

55-102

FAS

123(R)

A72

391.2.2.2

718

10

55

55-103

FAS

123(R)

A73

392.1

718

10

55

55-104

FAS

123(R)

A73

392.2.1

718

10

55

55-104

The ASC Topic Listing

Format

ASC XXX-YY-ZZ-PP

  • XXX = Topic
  • YY = Subtopic
  • ZZ = Section
  • PP = Paragraph
100 General Principles

105 Generally Accepted Accounting Principles

200 Presentation

205 Presentation of Financial Statements

210 Balance Sheet

215 Statement of Shareholder Equity

220 Comprehensive Income

225 Income Statement

230 Statement of Cash Flows

235 Notes to Financial Statements

250 Accounting Changes and Error Corrections

255 Changing Prices

260 Earnings Per Share

270 Interim Reporting

272 Limited Liability Entities

274 Personal Financial Statements

275 Risks and Uncertainties

280 Segment Reporting

300 Assets

305 Cash and Cash Equivalents

310 Receivables

320 Investments-Debt and Equity Securities

323 Investments-Equity Method and Joint Ventures

325 Investments-Other

330 Inventory

340 Other Assets and Deferred Costs

350 Intangibles-Goodwill and Other

360 Property, Plant, and Equipment

400 Liabilities

405 Liabilities

410 Asset Retirement and Environmental Obligations

420 Exit or Disposal Cost Obligations

430 Deferred Revenue

440 Commitments

450 Contingencies

460 Guarantees

470 Debt

480 Distinguishing Liabilities from Equity

500 Equity

505 Equity

600 Revenue

605 Revenue Recognition

700 Expenses

705 Cost of Sales and Services

710 Compensation-General

712 Compensation-Nonretirement Postemployment Benefits

715 Compensation-Retirement Benefits

718 Compensation-Stock Compensation

720 Other Expenses

730 Research and Development

740 Income Taxes

800 Broad Transactions

805 Business Combinations

808 Collaborative Arrangements

810 Consolidation

815 Derivatives and Hedging

820 Fair Value Measurements and Disclosures

825 Financial Instruments

830 Foreign Currency Matters

835 Interest

840 Leases

845 Nonmonetary Transactions

850 Related Party Disclosures

852 Reorganizations

855 Subsequent Events

860 Transfers and Servicing

900 Industry

905 Agriculture

908 Airlines

910 Contractors-Construction

912 Contractors-Federal Government

915 Development Stage Entities

920 Entertainment-Broadcasters

922 Entertainment-Cable Television

924 Entertainment-Casinos

926 Entertainment-Films

928 Entertainment-Music

930 Extractive Activities-Mining

932 Extractive Activities-Oil and Gas

940 Financial Services-Broker and Dealers

942 Financial Services-Depository and Lending

944 Financial Services-Insurance

946 Financial Services-Investment Companies

948 Financial Services-Mortgage Banking

950 Financial Services-Title Plant

952 Franchisors

954 Health Care Entities

958 Not-for-Profit Entities

960 Plan Accounting-Defined Benefit Pension Plans

962 Plan Accounting-Defined Contribution Pension Plans

965 Plan Accounting-Health and Welfare Benefit Plans

970 Real Estate-General

972 Real Estate-Common Interest Realty Associations

974 Real Estate-Real Estate Investment Trusts

976 Real Estate-Retail Land

978 Real Estate-Time-Sharing Activities

980 Regulated Operations

985 Software

995 U.S. Steamship Entities

ASC Section List

05 Overview and Background

10 Objectives

15 Scope and Scope Exceptions

20 Glossary

25 Recognition

30 Initial Measurement

35 Subsequent Measurement

40 Derecognition

45 Other Presentation Matters

50 Disclosure

55 Implementation Guidance and Illustrations

60 Relationships

65 Transition and Open Effective Date Information

70 Grandfathered Guidance

75 XBRL Definitions

S99 SEC Materials