1 |
105 – Generally Accepted Accounting Principles |
2 |
205 – Presentation of Financial Statements |
3 |
210 – Balance Sheet |
4 |
215 – Statement of Shareholder Equity |
5 |
220 – Comprehensive Income |
6 |
225 – Income Statement |
7 |
230 – Statement of Cash Flows |
8 |
235 – Notes to Financial Statements |
9 |
250 – Accounting Changes and Error Corrections |
10 |
255 – Changing Prices |
11 |
260 – Earnings Per Share |
12 |
270 – Interim Reporting |
13 |
272 – Limited Liability Entities |
14 |
274 – Personal Financial Statements |
15 |
275 – Risks and Uncertainties |
16 |
280 – Segment Reporting |
17 |
305 – Cash and Cash Equivalents |
18 |
310 – Receivables |
19 |
320 – Investments—Debt and Equity Securities |
20 |
323 – Investments—Equity Method and Joint Ventures |
21 |
325 – Investments—Other |
22 |
330 – Inventory |
23 |
340 – Other Assets and Deferred Costs |
24 |
350 – Intangibles—Goodwill and Other |
25 |
360 – Property, Plant, and Equipment |
26 |
405 – Liabilities |
27 |
410 – Asset Retirement and Environmental Obligations |
28 |
420 – Exit or Disposal Cost Obligations |
29 |
430 – Deferred Revenue |
30 |
440 – Commitments |
31 |
450 – Contingencies |
32 |
460 – Guarantees |
33 |
470 – Debt |
34 |
480 – Distinguishing Liabilities from Equity |
35 |
505 – Equity |
36 |
605 – Revenue Recognition |
37 |
705 – Cost of Sales and Services |
38 |
710 – Compensation—General |
39 |
712 – Compensation—Nonretirement Postemployment Benefits |
40 |
715 – Compensation—Retirement Benefits |
41 |
718 – Compensation—Stock Compensation |
42 |
720 – Other Expenses |
43 |
730 – Research and Development |
44 |
740 – Income Taxes |
45 |
805 – Business Combinations |
46 |
808 – Collaborative Arrangements |
47 |
810 – Consolidation |
48 |
815 – Derivatives and Hedging |
49 |
820 – Fair Value Measurements and Disclosures |
50 |
825 – Financial Instruments |
51 |
830 – Foreign Currency Matters |
52 |
835 – Interest |
53 |
840 – Leases |
54 |
845 – Nonmonetary Transactions |
55 |
850 – Related Party Disclosures |
56 |
852 – Reorganizations |
57 |
855 – Subsequent Events |
58 |
860 – Transfers and Servicing |
59 |
905 – Agriculture |
60 |
908 – Airlines |
61 |
910 – Contractors—Construction |
62 |
912 – Contractors—Federal Government |
63 |
915 – Development Stage Entities |
64 |
920 – Entertainment – Broadcasters |
65 |
922 – Entertainment – Cable Television |
66 |
924 – Entertainment – Casinos |
67 |
926 – Entertainment – Films |
68 |
928 – Entertainment – Music |
69 |
930 – Extractive Activities – Mining |
70 |
932 – Extractive Activities – Oil & Gas |
71 |
940 – Financial Services—Broker and Dealers |
72 |
942 – Financial Services—Depository and Lending |
73 |
944 – Financial Services—Insurance |
74 |
946 – Financial Services—Investment Companies |
75 |
948 – Financial Services—Mortgage Banking |
76 |
950 – Financial Services—Title Plant |
77 |
952 – Franchisors |
78 |
954 – Health Care Entities |
79 |
958 – Not-for-Profit Entities |
80 |
960 – Plan Accounting—Defined Benefit Pension Plans |
81 |
962 – Plan Accounting—Defined Contribution Pension Plans |
82 |
965 – Plan Accounting—Health and Welfare Benefit Plans |
83 |
970 – Real Estate – General |
84 |
972 – Real Estate – Common Interest Realty Association |
85 |
974 – Real Estate – Real Estate Investment Trusts |
86 |
976 – Real Estate – Retail Land |
87 |
978 – Real Estate – Time Sharing Activities |
88 |
980 – Regulated Operations |
89 |
985 – Software |
90 |
995 – U.S. Steamship Entities |
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