FASB ASC Standards: Complete Topic Directory

Author: Suhaib AhmadPublished Date: Last Update:
Accountant Compass · Complete ASC Directory

FASB Accounting Standards Codification (ASC) — Complete Topic Guide

Browse the complete Accountant Compass Topic map by Codification Area. This directory includes active Topics plus clearly labeled moved, superseded, legacy, cross-reference, temporary, and specialized Topics so readers can distinguish current guidance from historical or limited-scope material.

How the ASC Works Topic → Paragraph Structure U.S. GAAP Hub
FASB Accounting Standards Codification ASC complete Topic directory organized by U.S. GAAP Area
1

General Principles

Open the General Principles Area directory →
ASC 105 — Generally Accepted Accounting Principles active
2

Presentation

Open the Presentation Area directory →
ASC 205 — Presentation of Financial Statements active
ASC 210 — Balance Sheet active
ASC 215 — Statement of Shareholder Equity moved to 505
ASC 220 — Income Statement — Reporting Comprehensive Income active
ASC 225 — Income Statement superseded
ASC 230 — Statement of Cash Flows active
ASC 235 — Notes to Financial Statements active
ASC 250 — Accounting Changes and Error Corrections active
ASC 255 — Changing Prices active
ASC 260 — Earnings per Share active
ASC 270 — Interim Reporting active
ASC 272 — Limited Liability Entities active
ASC 274 — Personal Financial Statements active
ASC 275 — Risks and Uncertainties active
ASC 280 — Segment Reporting active
3

Assets

Open the Assets Area directory →
ASC 305 — Cash and Cash Equivalents moved to 210
ASC 310 — Receivables active
ASC 320 — Investments — Debt Securities active
ASC 321 — Investments — Equity Securities active
ASC 323 — Investments — Equity Method and Joint Ventures active
ASC 325 — Investments — Other active
ASC 326 — Financial Instruments — Credit Losses active
ASC 330 — Inventory active
ASC 340 — Other Assets and Deferred Costs active
ASC 350 — Intangibles — Goodwill and Other active
ASC 360 — Property, Plant, and Equipment active
4

Liabilities

Open the Liabilities Area directory →
ASC 405 — Liabilities active
ASC 410 — Asset Retirement and Environmental Obligations active
ASC 420 — Exit or Disposal Cost Obligations active
ASC 430 — Deferred Revenue cross reference
ASC 440 — Commitments active
ASC 450 — Contingencies active
ASC 460 — Guarantees active
ASC 470 — Debt active
ASC 480 — Distinguishing Liabilities From Equity active
5

Equity

Open the Equity Area directory →
ASC 505 — Equity active
6

Revenue

Open the Revenue Area directory →
ASC 605 — Revenue Recognition limited legacy scope
ASC 606 — Revenue From Contracts With Customers active
ASC 610 — Other Income active
7

Expenses

Open the Expenses Area directory →
ASC 705 — Cost of Sales and Services active
ASC 710 — Compensation — General active
ASC 712 — Nonretirement Postemployment Benefits active
ASC 715 — Compensation — Retirement Benefits active
ASC 718 — Compensation — Stock Compensation active
ASC 720 — Other Expenses active
ASC 730 — Research and Development active
ASC 740 — Income Taxes active
8

Broad Transactions

Open the Broad Transactions Area directory →
ASC 805 — Business Combinations active
ASC 808 — Collaborative Arrangements active
ASC 810 — Consolidation active
ASC 815 — Derivatives and Hedging active
ASC 818 — Environmental Credits and Environmental Credit Obligations new pending effective
ASC 820 — Fair Value Measurement active
ASC 825 — Financial Instruments active
ASC 830 — Foreign Currency Matters active
ASC 832 — Government Assistance active
ASC 835 — Interest active
ASC 840 — Leases legacy
ASC 842 — Leases active
ASC 845 — Nonmonetary Transactions active
ASC 848 — Reference Rate Reform temporary relief
ASC 850 — Related Party Disclosures active
ASC 852 — Reorganizations active
ASC 853 — Service Concession Arrangements active
ASC 855 — Subsequent Events active
ASC 860 — Transfers and Servicing active
9

Industry

Open the Industry Area directory →
ASC 905 — Agriculture active
ASC 908 — Airlines active
ASC 910 — Contractors — Construction active
ASC 912 — Contractors — Federal Government active
ASC 915 — Development Stage Entities legacy reduced
ASC 920 — Entertainment — Broadcasters active
ASC 922 — Entertainment — Cable Television active
ASC 924 — Entertainment — Casino active
ASC 926 — Entertainment — Films active
ASC 928 — Entertainment — Music active
ASC 930 — Extractive Activities — Mining active
ASC 932 — Extractive Activities — Oil and Gas active
ASC 940 — Financial Services — Brokers and Dealers active
ASC 942 — Financial Services — Depository and Lending active
ASC 944 — Financial Services — Insurance active
ASC 946 — Financial Services — Investment Companies active
ASC 948 — Financial Services — Mortgage Banking active
ASC 950 — Financial Services — Title Plant active
ASC 952 — Franchisors active
ASC 954 — Health Care Entities active
ASC 958 — Not-for-Profit Entities active
ASC 960 — Plan Accounting — Defined Benefit Pension Plans active
ASC 962 — Plan Accounting — Defined Contribution Pension Plans active
ASC 965 — Plan Accounting — Health and Welfare Benefit Plans active
ASC 970 — Real Estate — General active
ASC 972 — Real Estate — Common Interest Realty Associations active
ASC 974 — Real Estate — Real Estate Investment Trusts active
ASC 976 — Real Estate — Retail Land active
ASC 978 — Real Estate — Time-Sharing Activities active
ASC 980 — Regulated Operations active
ASC 985 — Software active
ASC 995 — U.S. Steamship Entities active
Research rule Accountant Compass explains U.S. GAAP and ASC Topics in original educational language. Topic status labels in this directory are navigation aids and should not replace current paragraph-level research. Verify scope, effective dates, transition provisions, amendments, and entity-specific requirements before applying U.S. GAAP.
4485662549754317880

Bookmarks

Bookmark list is empty... Add your bookmarks now

    Search