Software (Topic 985) - FASB

Intangibles—Goodwill and Other (Topic 350)

Intangibles. An Amendment of the FASB Accounting Standards Codification ® No. 2014-02 . January 2014 —Goodwill and Other (Topic 350) Accounting for Goodwill . a consensus of the Private Company Council

  Intangibles

Not-for-Profit Entities (Topic 958) - FASB

Accounting Standards Update 2016-14 Not-for-Profit Entities (Topic 958) Presentation of Financial Statements of Not-for-Profit Entities August 2016

  Topics, Profits, Entities, Not for profit entities, Topic 958

(v 4.10) - FASB Accounting Standards Codification®

© 2014 Financial Accounting Foundation 1 of 45 FASB Accounting Standards Codification® About the Codification (v 4.10) About the Codification version numbers – About the Codification contains a version number indicating the …

  Standards

Presentation of Financial Statements (Topic 205) …

Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360) No. 2014-08 April 2014 Reporting Discontinued Operations and Disclosures of

  Testament, Presentation, Topics, Financial, Presentation of financial statements

ASU 2011-04 Fair Value Measurement Topic 820 …

Fair Value Measurement (Topic 820) No. 2011-04 May 2011 Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in …

  Measurement, Value, Topics, Fair, Common, Fair value measurement, Fair value measurement topic 820, Topic 820, Common fair value measurement

Income Statement—Reporting Comprehensive ... - …

Income Statement—Reporting Comprehensive Income (Topic 220) No. 2018-02 February 2018 Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income

  Reporting, Comprehensive, Reporting comprehensive

Revenue from Contracts with Customers (Topic …

Accounting Standards Update 2016-10 Revenue from Contracts with Customers (Topic 606) Identifying Performance Obligations and Licensing April 2016

  Form, With, Revenue, Customer, Contract, Revenue from contracts with customers

Business Combinations (Topic 805) - FASB

3 Amendments to the FASB Accounting Standards Codification® Introduction 1. The Accounting Standards Codification is amended as described in paragraphs 2–7.

  Standards, Accounting, Accounting standards

Revenue Recognition (Topic 605) - FASB

Accounting Standards Update 2009-13 Revenue Recognition (Topic 605) Multiple-Deliverable Revenue Arrangements a consensus …

  Revenue, Topics, Recognition, Revenue recognition, Topic 605

Intangibles—Goodwill and Other— Internal-Use …

Intangibles—Goodwill and Other— Internal-Use Software (Subtopic 350-40) No. 2015-05 April 2015 Customer’s Accounting for Fees Paid in a

  Internal, Other, Software, Intangibles, Goodwill, Intangibles goodwill and other internal use, Intangibles goodwill and other internal use software

CT100 BK Effective March 22, 2021

6 Tariff Revisions Summary Sheet This summary sheet lists changes made subsequent to release of Rules Tariff CT100-BJ August 4, 2020 to create this new version CT100-BK Effective March 22, 2021.