US accounting practices, the Accounting Standards Codification (ASC) is the current single source of United States Generally Accepted Accounting Principles...

Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles...

ISSN 0969-2290. S2CID 153508571. "Accounting Standards Codification". FASB.org. Financial Accounting Standards Board. Retrieved December 20, 2022. ASC...

Standards Codification, the collection of US Generally Accepted Accounting Principles produced by the Financial Accounting Standards Board NATO Codification System...

FASB "Accounting Standards Codification" ("ASC") reorganizes the FASB statements and represents a single authoritative source of U.S. accounting and reporting...

part. The SFAS have been superseded by the FASB Accounting Standards Codification (ASC). The codification is effective for interim and annual periods ending...

years beginning after November 15, 2007. Under Accounting Standards Codification, FASB's fair value accounting guidance has been recodified as ASC Topic 820...

Standards Codification published by the Financial Accounting Standards Board. Entities covered by International Financial Reporting Standards (IFRS) apply...

Accounting Standards Number 13, now known as Accounting Standards Codification Topic 840 (ASC 840). These standards were effective as of January 1, 1977. The...

a contractual or legal right. The Financial Accounting Standards Board Accounting Standard Codification 350 (ASC 350) defines an intangible asset as...

launched free online access to the FASB's Accounting Standards Codification and the GASB's Governmental Accounting Research System, with previously paid-only...

clubs Accounting Standards Codification, of Generally Accepted Accounting Principles Accredited Standards Committee of the American National Standards Institute...

International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have established International Financial Reporting Standards and...

Intermediate Accounting, Chapter 11. ISBN 978-0-471-44896-9. Financial Accounting Standards Board (U.S.) Accounting Standards Codification 360-10-35. Available...

disclosures. Mark-to-market accounting#FAS 157 / Accounting Standards Codification Topic 820 SFAS No. 157 "Superseded standards". FASB. "IASB and FASB Issue...

in 2005. (Statement no. 123(R) is now incorporated in FASB Accounting Standards Codification Topic 718, Compensation—Stock Compensation.) Prior to 2006...

prior to 2009 (when the Accounting Standards Codification was issued.) Also, consult Fasb Pre-Codification AICPA Copyrighted Standards for those Interpretations...

Impairment is discussed in several international accounting standards: The FASB Accounting Standards Codification addresses impairment in the following sections:...

Financial Accounting Standards Board (FASB) Accounting Standards Codification ASC 330-10-30-1[dead link]; International Accounting Standards IAS 2 Archived...

(fair value) numbers. Along with all other standards, FAS 157 was codified FASB Accounting Standards Codification as (ASC) Topic 820 (Fair Value Measurement)...

exists that will be adjusted for holding costs and interest Accounting Standards Codification (ASC) 606-10-55-80 (implemented for public companies December...

Accountants began codifying the Statements on Auditing standards semiannually in 1976. The Codification of Statements on Auditing Standards is generally issued...

content of the bulletins. The Accounting Research Bulletins have all been superseded by the Accounting Standards Codification (ASC). With the permission...

Chinese companies using VIEs. The FASB's Accounting Standards Codification (ASC) 810, Consolidation, provides accounting guidance on when a reporting entity...

references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published...

The Plan’s agents, BlackRock and SSGA, follow the FASB’s Accounting Standards Codification (ASC) 820-10, which provides a comprehensive framework for...

ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by account type. In computerized accounting systems...

purposes of this article, "military standards" will include standards, specifications and handbooks. There are also standard names with different letters behind...

a phrase used in topic 410-20 of the United States GAAP Codification of Accounting Standards (SFAS 143), which describes the reporting of asset retirement...

country, Standard English (SE) is the variety of English that has undergone codification to the point of being socially perceived as the standard language...