FASB Accounting Standards Codification Quick Reference …

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FASB Accounting Standards Codification Quick Reference Guide Financial Instruments Supplement*. Presentation and Financial Statement Accounts ASC Topic/Subtopic List 200 Presentation 320 Investments Debt and Equity Securities 400 Liabilities 470 Debt 940-320 Financial Services Broker and Dealers 470-10 Overall 260 Earnings Per Share 942-320 Financial Services Depository and Lending 405 Liabilities 470-20 Debt with Conversion and Other Options 260-10 Overall 944-320 Financial Services Insurance 405-10 Overall 470-30 Participating Mortgage Loans 946-320 Financial Services Investment Companies 405-20 Extinguishment of Liabilities 470-40 Product Financing Arrangements 300 Assets 405-30 Insurance-Related Assessments 470-50 Modifications and Extinguishments 323 Investments Equity Method and 940-405 Financial Services Broker and Dealers 470-60 Troubled Debt Restructuring by Debtors 305 Cash and Cash Equivalents Joint Ventures 942-405 Financial Services Depository and Lending 942-470 Financial Services

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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