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FASB Accounting Standards Codification Quick Reference …

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 List200 Presentation260 Earnings Per Share260-10 Overall300 Assets305 Cash and Cash Equivalents305-10 Overall942-305 Financial Services Depositary and Lending946-305 Financial Services Investment Companies310 Receivables310-10 Overall310-20 Nonrefundable Fees and Other Costs310-30 Loans and Debt Securities Acquired withDeteriorated Credit Quality310-40 Troubled Debt Restructurings by Creditors940-310 Financial Services Brokers and Dealers942-310 Financial Services Depository and Lending944-310 Financial Services Insurance946-310 Financial Services Investment Companies948-310 Financial Services Mortgage Banking320 Investments Debt and Equity Securities940-320 Financial Services Broker and Dealers942-320 Financial Services Depository and Lending944-320 Financial

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, …

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