Preface |
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ix | |
About the Author |
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xiii | |
Codification Taxonomy |
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xv | |
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1 ASC 105 Generally Accepted Accounting Principles |
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1 | (24) |
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2 ASC 205 Presentation of Financial Statements |
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25 | (12) |
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37 | (10) |
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4 ASC 215 Statement of Shareholder Equity |
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47 | (2) |
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5 ASC 220 Income Statement---Reporting Comprehensive Income |
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49 | (16) |
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6 ASC 230 Statement of Cash Flows |
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65 | (24) |
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7 ASC 235 Notes to Financial Statements |
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89 | (6) |
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8 ASC 250 Accounting Changes and Error Corrections |
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95 | (20) |
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9 ASC 255 Changing Prices |
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115 | (4) |
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10 ASC 260 Earnings Per Share |
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119 | (32) |
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11 ASC 270 Interim Reporting |
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151 | (12) |
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12 ASC 272 Limited Liability Entities |
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163 | (4) |
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13 ASC 274 Personal Financial Statements |
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167 | (8) |
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14 ASC 275 Risks and Uncertainties |
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175 | (6) |
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15 ASC 280 Segment Reporting |
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181 | (10) |
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191 | (40) |
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17 ASC 320 Investments---Debt and Equity Securities |
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231 | (24) |
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18 ASC 320 Investments---Debt Securities |
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255 | (20) |
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19 ASC 321 Investments---Equity Securities |
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275 | (6) |
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20 ASC 323 Investments---Equity Method and Joint Ventures |
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281 | (36) |
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21 ASC 325 Investments---Other |
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317 | (8) |
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22 ASC 326 Financial Instruments---Credit Losses |
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325 | (12) |
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337 | (40) |
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24 ASC 340 Other Assets and Deferred Costs |
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377 | (16) |
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25 ASC 350 Intangibles---Goodwill and Other |
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393 | (28) |
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26 ASC 360 Property, Plant, and Equipment |
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421 | (44) |
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465 | (6) |
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28 ASC 410 Asset Retirement and Environmental Obligations |
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471 | (16) |
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29 ASC 420 Exit or Disposal Cost Obligations |
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487 | (6) |
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30 ASC 430 Deferred Revenue |
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493 | (2) |
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495 | (4) |
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499 | (8) |
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507 | (12) |
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519 | (38) |
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35 ASC 480 Distinguishing Liabilities from Equity |
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557 | (16) |
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573 | (26) |
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37 ASC 605 Revenue Recognition |
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599 | (46) |
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38 ASC 606 Revenue from Contracts with Customers |
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645 | (64) |
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709 | (4) |
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40 ASC 705 Cost of Sales and Services |
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713 | (2) |
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41 ASC 710 Compensation---General |
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715 | (6) |
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42 ASC 712 Compensation---Nonretirement Postemployment Benefits |
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721 | (2) |
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43 ASC 715 Compensation---Retirement Benefits |
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723 | (42) |
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44 ASC 718 Compensation---Stock Compensation |
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765 | (34) |
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45 ASC 720 Other Expenses |
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799 | (6) |
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46 ASC 730 Research and Development |
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805 | (6) |
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811 | (54) |
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48 ASC 805 Business Combinations |
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865 | (48) |
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49 ASC 808 Collaborative Arrangements |
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913 | (10) |
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50 ASC 810 Consolidations |
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923 | (38) |
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51 ASC 815 Derivatives and Hedging |
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961 | (60) |
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52 ASC 820 Fair Value Measurements |
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1021 | (20) |
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53 ASC 825 Financial Instruments |
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1041 | (6) |
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54 ASC 830 Foreign Currency Matters |
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1047 | (20) |
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1067 | (18) |
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1085 | (66) |
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1151 | (14) |
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58 ASC 845 Nonmonetary Transactions |
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1165 | (14) |
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59 ASC 850 Related-Party Disclosures |
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1179 | (2) |
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60 ASC 852 Reorganizations |
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1181 | (4) |
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61 ASC 853 Service Concession Arrangements |
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1185 | (2) |
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62 ASC 855 Subsequent Events |
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1187 | (2) |
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63 ASC 860 Transfers and Servicing |
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1189 | (32) |
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64 ASC 900S Specialized Industry GAAP |
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1221 | (114) |
Appendix A Definitions of Terms |
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1335 | (34) |
Appendix B Disclosure and Presentation Checklist for Commercial Businesses |
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1369 | (2) |
Index |
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1371 | |