Accountant Compass · ASC Assets Area
Assets ASC Topics
Browse all Codification Topics in the Assets Area. Each guide explains scope, accounting focus, practical examples, real-world reporting context, related Topics, current status, and authoritative sources.
Assets Topics
The Assets Area covers cash, receivables, investments, credit losses, inventory, deferred costs, goodwill and other intangibles, and property, plant, and equipment.
ASC 305
Moved to 210
Cash and Cash Equivalents
ASC 310
Active
Receivables
ASC 320
Active
Investments — Debt Securities
ASC 321
Active
Investments — Equity Securities
ASC 323
Active
Investments — Equity Method and Joint Ventures
ASC 325
Active
Investments — Other
ASC 326
Active
Financial Instruments — Credit Losses
ASC 330
Active
Inventory
ASC 340
Active
Other Assets and Deferred Costs
ASC 350
Active
Intangibles — Goodwill and Other
ASC 360
Active
Property, Plant, and Equipment
Topic Status Matters
Most Topics in the Assets Area are active. ASC 305 is retained as a historical or moved Topic reference, with current related guidance associated with ASC 210 and other applicable Topics. Always verify current paragraph-level guidance before applying U.S. GAAP.
