FASB accounting standards codification quick reference guide

Topics, subtopics, The FASB Accounting Standards Codification (ASC or the "Codification") organizes nongovernmental US GAAP using a topic-based
and sections model consisting of individual Topics. Each Topic contains at least one Subtopic. Subtopics contain Sections, which include the actual
accounting guidance. Sections are based on the nature of the content (e.g., scope, recognition, measurement, etc.) and are standardized
throughout the Codification.
Paragraphs Each Section includes numbered Paragraphs. Paragraph numbers start with the Section number followed by the unique paragraph
number. For example, in Section 55 the first paragraph is numbered 55-1. Paragraph numbers in the Codification will not change going
forward. New paragraphs may result in the FASB using a letter extension in order to keep the numbering constant. For example, a new
paragraph inserted between paragraphs 55-3 and 55-4 would be numbered 55-3A.
Citation format ASC AAA-BB-CC-DD
AAA = Topic
BB = Subtopic
CC = Section
DD = Paragraph
Citation examples ASC 210 (Topic 210, "Balance Sheet")
ASC 210-20 (Subtopic 20, "Offsetting," of Topic 210)
ASC 210-20-60 (Section 60, "Relationships," of Subtopic 210-20)
ASC 210-20-60-5 (Paragraph 60-5 of Section 210-20-60)
New authoritative guidance New authoritative US GAAP will be communicated via an "Accounting Standards Update" (or "ASU" for short). As the FASB issues new
guidance, both the current paragraphs and the new guidance will be featured in the Codification until the new guidance is effective for all
entities. During this transition, the Codification will mark the new guidance as "Pending Text" and will link to the related transition
guidance. When the new guidance is effective for all entities, the previous guidance will be removed and the new guidance will remain.
PwC resources The Codification is available in Inform ([Link]), PwC's global library of accounting literature. Inform includes several new
features and a demo to assist PwC staff and Inform subscribers in navigating the Codification. PwC clients and friends can obtain a free
30-day trial at [Link]/inform.

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ASC topic list
100 General Principles 500 Equity 924 Entertainment - Casinos
105 Generally Accepted Accounting Principles 505 Equity 926 Entertainment - Films
928 Entertainment - Music
200 Presentation 600 Revenue 930 Extractive Activities - Mining
205 Presentation of Financial Statements 605 Revenue Recognition 932 Extractive Activities - Oil and Gas
210 Balance Sheet 606 Revenue from Contracts with Customers 940 Financial Services - Broker and Dealers
215 Statement of Shareholder Equity 610 Other Income 942 Financial Services - Depository and Lending
220 Comprehensive Income 944 Financial Services - Insurance
225 Income Statement 700 Expenses 946 Financial Services - Investment Companies
230 Statement of Cash Flows 705 Cost of Sales and Services 948 Financial Services - Mortgage Banking
235 Notes to Financial Statements 710 Compensation - General 950 Financial Services - Title Plant
250 Accounting Changes and Error Corrections 712 Compensation - Nonretirement Postemployment 952 Franchisors
Benefits
255 Changing Prices 715 Compensation - Retirement Benefits 954 Health Care Entities
260 Earnings Per Share 718 Compensation - Stock Compensation 958 Not-for-Profit Entities
270 Interim Reporting 720 Other Expenses 960 Plan Accounting - Defined Benefit Pension Plans
272 Limited Liability Entities 730 Research and Development 962 Plan Accounting - Defined Contribution Pension Plans
274 Personal Financial Statements 740 Income Taxes 965 Plan Accounting - Health and Welfare Benefit Plans
275 Risks and Uncertainties 970 Real Estate - General
280 Segment Reporting 800 Broad Transactions 972 Real Estate – Common Interest
805 Business Combinations 974 Real Estate - Real Estate Investment Trusts
300 Assets 808 Collaborative Arrangements 976 Real Estate - Retail Land
305 Cash and Cash Equivalents 810 Consolidation 978 Real Estate - Time-Sharing Activities
310 Receivables 815 Derivatives and Hedging 980 Regulated Operations
320 Investments - Debt and Equity Securities 820 Fair Value Measurements 985 Software
321 Investments - Equity securities 825 Financial Instruments 995 US Steamship Entities
323 Investments - Equity Method and Joint Ventures 830 Foreign Currency Matters
325 Investments - Other 835 Interest ASC section list
326 Financial Inustruments - Credit Losses 840 Leases 05 Overview and Background
330 Inventory 842 Leases 10 Objectives
340 Deferred Costs and Other Assets 845 Nonmonetary Transactions 15 Scope and Scope Exceptions
350 Intangibles - Goodwill and Other 850 Related Party Disclosures 20 Glossary
360 Property, Plant, and Equipment 852 Reorganizations 25 Recognition
853 Service Concession Arrangements 30 Initial Measurement
400 Liabilities 855 Subsequent Events 35 Subsequent Measurement
405 Liabilities 860 Transfers and Servicing 40 Derecognition
410 Asset Retirement and Environmental Obligations 45 Other Presentation Matters
420 Exit or Disposal Cost Obligations 900 Industry 50 Disclosure
430 Deferred Revenue 905 Agriculture 55 Implementation Guidance and Illustrations
440 Commitments 908 Airlines 60 Relationships
450 Contingencies 910 Contractors - Construction 65 Transition and Open Effective Date Information
460 Guarantees 912 Contractors - Federal Government 70 Grandfathered Guidance
470 Debt 915 Development Stage Entities 75 XBRL Definitions
480 Distinguishing Liabilities from Equity 920 Entertainment - Broadcasters S99 SEC Materials
922 Entertainment - Cable Television Note: In addition to Section S99, an "S" preceding any Section
number denotes SEC content. Example: 260-10-S55

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