GAAP Guide 2015 (CD-ROM)

Topics and Content

• Chapter 1 ASC 105—Generally Accepted Accounting Principles
• Chapter 2 ASC 205—Presentation of Financial Statements
• Chapter 3 ASC 210—Balance Sheet
• Chapter 4 ASC 215—Statement of Shareholder Equity
• Chapter 5 ASC 220—Comprehensive Income
• Chapter 6 ASC 225—Income Statement
• Chapter 7 ASC 230—Statement of Cash Flows
• Chapter 8 ASC 235—Accounting Policies and Standards
• Chapter 9 ASC 250—Accounting Changes and Error Corrections
• Chapter 10 ASC 255—Changing Prices
• Chapter 11 ASC 260—Earnings Per Share
• Chapter 12 ASC 270—Interim Reporting
• Chapter 13 ASC 272—Limited Liability Entities
• Chapter 14 ASC 274—Personal Financial Statements
• Chapter 15 ASC 275—Risks and Uncertainties
• Chapter 16 ASC 280—Segment Reporting
• Chapter 17 ASC 305—Cash and Cash Equivalents
• Chapter 18 ASC 310—Receivables
• Chapter 19 ASC 320—Investments—Debt and Equity Securities
• Chapter 20 ASC 323—Investments—Equity Method and Joint Ventures
• Chapter 21 ASC 325—Investments—Other
• Chapter 22 ASC 330—Inventory
• Chapter 23 ASC 340—Deferred Costs and Other Assets
• Chapter 24 ASC 350—Intangibles—Goodwill and Other
• Chapter 25 ASC 360—Property, Plant, and Equipment
• Chapter 26 ASC 405—Liabilities
• Chapter 27 ASC 410—Asset Retirement and Environmental Obligations
• Chapter 28 ASC 420—Exit or Disposal Cost Obligations
• Chapter 29 ASC 430—Deferred Revenue
• Chapter 30 ASC 440—Commitments
• Chapter 31 ASC 450—Contingencies
• Chapter 32 ASC 460—Guarantees
• Chapter 33 ASC 470—Debt
• Chapter 34 ASC 480—Distinguishing Liabilities From Equity
• Chapter 35 ASC 505—Equity
• Chapter 36 ASC 605—Revenue Recognition
• Chapter 37 ASC 705—Cost of Sales and Services
• Chapter 38 ASC 710—Compensation—General
• Chapter 39 ASC 712—Compensation—Noretirement Postemployment Benefits
• Chapter 40 ASC 715—Compensation—Retirement Benefits
• Chapter 41 ASC 718—Compensation—Stock Compensation
• Chapter 42 ASC 720—Other Expenses
• Chapter 43 ASC 730—Research and Development
• Chapter 44 ASC 740—Income Taxes
• Chapter 45 ASC 805—Business Combinations
• Chapter 46 ASC 808—Collaborative Arrangements
• Chapter 47 ASC 810—Consolidation
• Chapter 48 ASC 815—Derivatives and Hedging
• Chapter 49 ASC 820—Fair Value Measurement
• Chapter 50 ASC 825—Financial Instruments
• Chapter 51 ASC 830—Foreign Currency Matters
• Chapter 52 ASC 834—Insurance Contracts
• Chapter 53 ASC 835—Interest
• Chapter 54 ASC 840—Leases
• Chapter 55 ASC 845—Nonmonetary Transactions
• Chapter 56 ASC 850—Related Party Disclosures
• Chapter 57 ASC 852—Reorganizations
• Chapter 58 ASC 853—Accounting for Service Concession Arrangements
• Chapter 59 ASC 855—Subsequent Events
• Chapter 60 ASC 860—Transfers and Servicing

• Appendix A ASC 912—Contractors—Federal Government
• Appendix B ASC 915—Development Stage Entities
• Appendix C ASC 92X—Entertainment
• Appendix D ASC 93X—Extractive Activities
• Appendix E ASC 94X—Financial Services
• Appendix F ASC 952—Franchisors
• Appendix G ASC 954—Health Care Entities
• Appendix H ASC 958—Not-For-Profit Entities
• Appendix I ASC 962—Plan Accounting
• Appendix J ASC 970—Real Estate—General
• Appendix K ASC 976—Real Estate—Retail Land
• Appendix L ASC 980—Regulated Operations
• Appendix M ASC 985—Software