Codificações - FASB

ASC - “FASB Accounting Standards Codification”

Substituição da codificação das normas do FASB

General Principles

105 Generally Accepted Accounting Principles

205 Presentation of Financial Statements

210 Balance Sheet

215 Statement of Shareholder Equity

220 Comprehensive Income (FAS 130)

225 Income Statement

230 Statement of Cash Flows (FAS 95)

235 Notes to Financial Statements

250 Accounting Changes and Error Corrections (FAS 154)

255 Changing Prices

260 Earnings per Share (FAS 128)

270 Interim Reporting (APB 28)

272 Limited Liability Entities

274 Personal Financial Statements

275 Risks and Uncertainties

280 Segment Reporting (FAS 131)

305 Cash and Cash Equivalents

310 Receivables

320 Investments — Debt and Equity Securities (FAS 115)

323 Investments — Equity Method and Joint Ventures (APB 18)

325 Investments — Other

330 Inventory

340 Other Assets and Deferred Costs

350 Intangibles — Goodwill and Other (FAS 142)

360 Property, Plant, and Equipment (FAS 144)

405 Liabilities

410 Asset Retirement and Environmental Obligations (FAS 143)

420 Exit or Disposal Cost Obligations (FAS 146)

430 Deferred Revenue

440 Commitments

450 Contingencies (FAS 5)

460 Guarantees (FIN 45)

470 Debt

480 Distinguishing Liabilities From Equity (FAS 150)

505 Equity

605 Revenue Recognition

606 Revenue From Contracts With Customers

610 Other Income Expenses

705 Cost of Sales and Services

710 Compensation — General

712 Compensation — Nonretirement Postemployment Benefits (FAS 112)

715 Compensation — Retirement Benefits (FAS 87; 88; 106; 112; 132(R); 158)

718 Compensation — Stock Compensation (FAS 123(R))

720 Other Expenses

730 Research and Development (FAS 2)

740 Income Taxes (FAS 109/FIN 48)

805 Business Combinations (FAS 141(R))

808 Collaborative Arrangements

810 Consolidation (FIN 46(R)/ARB 51/FAS 160/FAS 167)

815 Derivatives and Hedging (FAS 133)

820 Fair Value Measurement (FAS 157)

825 Financial Instruments (FAS 159)

830 Foreign Currency Matters (FAS 52)

835 Interest

840 Leases (FAS 13)

845 Nonmonetary Transactions (APB 29)

850 Related Party Disclosures

852 Reorganizations

853 Service Concession Arrangements

855 Subsequent Events (FAS 165)

860 Transfers and Servicing (FAS 140/FAS 166)

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

956 Limited Liability 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