FASB Accounting Standards Codification Quick …

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FASB Accounting Standards Codification Quick reference GuideFinancial Instruments Supplement** This is a supplement to PwC's primary Codification Quick reference Guide, which is available on the CFOdirect Network ( ), in Comperio, and the firm's internal AASD database.** This table highlights the primary location of prior Standards within the the Cross- reference Tool in Comperio for specific details on where the prior Standards now reside within the Codification . Presentation and Financial Statement Accounts ASC Topic/Subtopic List200Presentation260Earnings Per Share260-10Overall300Assets305Cash and Cash Equivalents305-10Overall942-305Financial Services Depositary and Lending946-305Financial Services Investment Companies310Receivables310-10Overall310- 20Nonrefundable Fees and Other Costs310-30Loans and Debt Securities Acquired withDeteriorated Credit Quality310-40Troubled Debt Restructurings by Creditors940-310Financial Services Brokers and Dealers942-310Financial Services Depository and Lending944-310Financial Services Insurance946-310Financial Services Investment Companies948-310Financial Services Mortgage Banking320Investments Debt and Equity Securities940-320Financial Services Broker and Dealers942-320Financial Services Depository and Lending944-320Fina

FASB Accounting Standards Codification Quick Reference Guide Financial Instruments Supplement* * This is a supplement to PwC's primary Codification Quick Reference Guide, which is available on the CFOdirect Network (www.cfodirect.pwc.com), in Comperio, and the firm's internal AASD database.

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