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FASB Accounting Standards Codification Quick Reference Guide


The FASB Accounting Standards Codification (ASC or the "Codification") organizes nongovernmental U.S. GAAP using a topic-based model consisting of 90 individual Topics. Each Topic contains at least one Subtopic. Subtopics contain Sections, which include the actual accounting guidance. Sections are based on the nature of the content (e.g., scope, recognition, measurement, etc.) and are standardized throughout the Codification.


Topics, Subtopics, and Sections


Each Section includes numbered Paragraphs. Paragraph numbers start with the Section number followed by the unique paragraph number. For example, in Section 55 the first paragraph is numbered 55-1. Paragraph numbers in the Codification will not change going forward. New paragraphs may result in the FASB using a letter extension in order to keep the numbering constant. For example, a new paragraph inserted between paragraphs 55-3 and 55-4 would be numbered 55-3A.


Paragraphs


ASC XXX-YY-ZZ-PP Citation Format XXX = Topic YY = Subtopic ZZ = Section PP = Paragraph ASC 210 (Topic 210, "Balance Sheet") Citation Examples ASC 210-20 (Subtopic 20, "Offsetting," of Topic 210) ASC 210-20-60 (Section 60, "Relationships," of Subtopic 210-20) ASC 210-20-60-5 (Paragraph 60-5 of Section 210-20-60) New authoritative U.S. GAAP will be communicated via a new FASB document called an "Accounting Standards Update" (or "ASU" for short). As the FASB issues new guidance, both the current paragraphs and the new guidance will be featured in the Codification until the new guidance is effective for all entities. During this transition, the Codification will mark the new guidance as "Pending Text" and will link to the related transition guidance. When the new guidance is effective for all entities, the previous guidance will be removed and the new guidance will remain.


New Authoritative Guidance


The Codification is available in Comperio (www.pwccomperio.com), PwC's global library of accounting literature. Comperio includes several new features and a demo to assist PwC staff and Comperio subscribers in navigating the Codification. PwC clients and friends can obtain a free 30-day trial at www.pwc.com/comperio.


PwC Resources


PwC DataLine 2009 -12 provides an overview of the Codification. PwC clients and friends can access further information under the "Codification" hot topic on the CFOdirect Network (www.cfodirect.pwc.com). PwC staff can obtain additional information in the AASD database.


Additional Information


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ASC Topic List 100 General Principles 105 Generally Accepted Accounting Principles 200 Presentation 205 Presentation of Financial Statements 210 Balance Sheet 215 Statement of Shareholder Equity 220 Comprehensive Income 225 Income Statement 230 Statement of Cash Flows 235 Notes to Financial Statements 250 Accounting Changes and Error Corrections 255 Changing Prices 260 Earnings Per Share 270 Interim Reporting 272 Limited Liability Entities 274 Personal Financial Statements 275 Risks and Uncertainties 280 Segment Reporting 300 Assets 305 Cash and Cash Equivalents 310 Receivables 320 Investments—Debt and Equity Securities 323 Investments—Equity Method and


Joint Ventures 325 Investments—Other 330 Inventory 340 Other Assets and Deferred Costs 350 Intangibles—Goodwill and Other 360 Property, Plant, and Equipment 400 Liabilities 405 Liabilities


410 Asset Retirement and Environmental Obligations


420 Exit or Disposal Cost Obligations 430 Deferred Revenue 440 Commitments 450 Contingencies 460 Guarantees 470 Debt 480 Distinguishing Liabilities from Equity 500 Equity 505 Equity 600 Revenue 605 Revenue Recognition 700 Expenses 705 Cost of Sales and Services 710 Compensation—General 712 Compensation—Nonretirement


Postemployment Benefits 715 Compensation—Retirement Benefits 718 Compensation—Stock Compensation 720 Other Expenses 730 Research and Development 740 Income Taxes 800 Broad Transactions 805 Business Combinations 808 Collaborative Arrangements 810 Consolidation 815 Derivatives and Hedging 820 Fair Value Measurements and Disclosures 825 Financial Instruments 830 Foreign Currency Matters


835 Interest 840 Leases 845 Nonmonetary Transactions 850 Related Party Disclosures 852 Reorganizations 855 Subsequent Events 860 Transfers and Servicing 900 Industry 905 Agriculture 908 Airlines 910 Contractors—Construction 912 Contractors—Federal Government 915 Development Stage Entities 920 Entertainment—Broadcasters 922 Entertainment—Cable Television 924 Entertainment—Casinos 926 Entertainment—Films 928 Entertainment—Music 930 Extractive Activities—Mining 932 Extractive Activities—Oil and Gas 940 Financial Services—Broker and Dealers 942 Financial Services—Depository and Lending 944 Financial Services—Insurance 946 Financial Services—Investment Companies 948 Financial Services—Mortgage Banking 950 Financial Services—Title Plant 952 Franchisors 954 Health Care Entities 958 Not-for-Profit Entities 960 Plan Accounting—Defined Benefit


Pension Plans 962 Plan Accounting—Defined Contribution


Pension Plans


965 Plan Accounting—Health and Welfare Benefit Plans


970 Real Estate—General 972 Real Estate—Common Interest


Realty Associations 974 Real Estate—Real Estate Investment Trusts 976 Real Estate—Retail Land 978 Real Estate—Time-Sharing Activities 980 Regulated Operations 985 Software 995 U.S. Steamship Entities


ASC Section List 05 Overview and Background 10 Objectives 15 Scope and Scope Exceptions 20 Glossary 25 Recognition 30 Initial Measurement 35 Subsequent Measurement 40 Derecognition 45 Other Presentation Matters 50 Disclosure 55 Implementation Guidance and Illustrations 60 Relationships 65 Transition and Open Effective Date Information 70 Grandfathered Guidance 75 XBRL Definitions S99 SEC Materials


Note: In addition to Section S99, an "S" preceding any Section number denotes SEC content. Example: 260-10-S55


Selected Accounting Standards and Where They Now Reside* Accounting Standard General FASB Codification Topic Accounting Standard General FASB Codification Topic Accounting Standard General FASB Codification Topic Accounting Standard General FASB Codification Topic


FAS 5 ASC 450 Contingencies FAS 115 ASC 320 Investments—Debt and Equity Securities


FAS 141(R) ASC 805 Business Combinations FAS 165 ASC 855 Subsequent Events


FAS 13 ASC 840 Leases FAS 123(R) ASC 718 Compensation—Stock Compensation FAS 142 ASC 350 Intangibles—Goodwill and Other FAS 168 ASC 105 Generally Accepted Accounting Principles


FAS 52 ASC 830 Foreign Currency Matters FAS 128 ASC 260 Earnings Per Share FAS 143 ASC 410 Asset Retirement and Environmental Obligations


ARB 51 / FIN 46(R) / FAS 160 / FAS 167***


ASC 810 Consolidation


FAS 57 ASC 850 Related Party Disclosures FAS 130 ASC 220 Comprehensive Income FAS 144 ASC 360 Property, Plant, and Equipment APB 18 ASC 323 Investments—Equity Method and Joint Ventures


FAS 87; 88, and 106


ASC 715 Compensation—Retirement Benefits FAS 131 ASC 280 Segment Reporting FAS 146 ASC 420 Exit or Disposal Cost Obligations APB 28 ASC 270 Interim Reporting


FAS 95 ASC 230 Statement of Cash Flows FAS 133 ASC 815 Derivatives and Hedging FAS 150 ASC 480 Distinguishing Liabilities from Equity APB 29 ASC 845 Non Monetary Transfers


FAS 109 / FIN 48 ASC 740 Income Taxes FAS 140 / FAS 166**


ASC 860 Transfers and Servicing FAS 157 ASC 820 Fair Value Measurements and Disclosures


FIN 45 ASC 460 Guarantees


* Use the Cross-Reference Tool in Comperio for specific details on where the prior standards now reside within the Codification.


** FAS 166 has not yet been Codified. It is anticipated that this standard will primarily be incorporated into ASC 860 Transfers and Servicing.


*** FAS 167 has not yet been Codified. It is anticipated that this standard will be primarily incorporated into ASC 810 Consolidation.


© 2009 PricewaterhouseCoopers LLP. All rights reserved. “PricewaterhouseCoopers” refers to PricewaterhouseCoopers LLP, a Delaware limited liability partnership, or, as the context requires, the PricewaterhouseCoopers global network or other member firms of the network, each of which is a separate and independent legal entity.


ASC Topic List

ASC Section List

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