Example: air traffic controller
Debt (Topic 470) - FASB
short-term debt that is refinanced on a long-term basis after the balance sheet date. Current guidance requires that short-term debt (at the balance sheet date) that is refinanced on a long-term basis (after the balance sheet date but before the financial statements are issued or are available to be issued) be classified as a noncurrent liability.
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Intangibles—Goodwill and Other (Topic 350)
asc.fasb.orgIntangibles. 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
Not-for-Profit Entities (Topic 958) - FASB
asc.fasb.orgAccounting Standards Update 2016-14 Not-for-Profit Entities (Topic 958) Presentation of Financial Statements of Not-for-Profit Entities August 2016
(v 4.10) - FASB Accounting Standards Codification®
asc.fasb.org© 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 …
Presentation of Financial Statements (Topic 205) …
asc.fasb.orgPresentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360) No. 2014-08 April 2014 Reporting Discontinued Operations and Disclosures of
ASU 2011-04 Fair Value Measurement Topic 820 …
asc.fasb.orgFair Value Measurement (Topic 820) No. 2011-04 May 2011 Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in …
Income Statement—Reporting Comprehensive ... - …
asc.fasb.orgIncome Statement—Reporting Comprehensive Income (Topic 220) No. 2018-02 February 2018 Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income
Revenue from Contracts with Customers (Topic …
asc.fasb.orgAccounting Standards Update 2016-10 Revenue from Contracts with Customers (Topic 606) Identifying Performance Obligations and Licensing April 2016
Business Combinations (Topic 805) - FASB
asc.fasb.org3 Amendments to the FASB Accounting Standards Codification® Introduction 1. The Accounting Standards Codification is amended as described in paragraphs 2–7.
Revenue Recognition (Topic 605) - FASB
asc.fasb.orgAccounting Standards Update 2009-13 Revenue Recognition (Topic 605) Multiple-Deliverable Revenue Arrangements a consensus …
Intangibles—Goodwill and Other— Internal-Use …
asc.fasb.orgIntangibles—Goodwill and Other— Internal-Use Software (Subtopic 350-40) No. 2015-05 April 2015 Customer’s Accounting for Fees Paid in a
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