Topic Codes - Expenses 705 Cost of Sales and Services 71X...

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FASB Standards Codification TM Topic Codes Topi c Cod e Topic Presentation 205 Presentation of Financial Statements 210 Balance Sheet 215 Statement of Shareholder Equity 220 Comprehensive Income 225 Income Statement 230 Statement of Cash Flows 235 Notes to Financial Statements 250 Accounting Changes and Errors Correction 255 Changing Prices 260 Earnings Per Share 270 Interim Reporting 272 Limited Liability Entities 274 Personal Financial Statements 275 Risks and Uncertainties 280 Segment Reporting Assets 305 Cash and Cash Equivalents 310 Receivables 32X Investments 330 Inventory 340 Other Assets and Deferred Costs 350 Intangibles – Goodwill and Others 360 Property, Plant and Equipment Liabilities 405 Liabilities 410 Asset Retirement and Environmental Obligations 420 Exit or Disposal Cost Obligations 430 Deferred Revenue 440 Commitments 450 Contingencies 460 Guarantees 470 Debt 480 Distinguishing Liabilities from Equity Equity
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505 Equity Revenue 605 Revenue Recognition
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Unformatted text preview: Expenses 705 Cost of Sales and Services 71X Compensation 720 Other Expenses 730 Research and Development 740 Income Taxes Broad Transactions 805 Business Combinations 808 Collaborative Arrangements 810 Consolidation 815 Derivatives and Hedging 820 Fair Value Measurements and Disclosures 825 Financial Instruments 830 Foreign Currency Matters 835 Interest 840 Leases 845 Nonmonetary Transactions 850 Related Party Disclosures 852 Reorganizations 855 Subsequent Events 860 Transfers and Servicing Industry 905 Agriculture 908 Airlines 91X Contractors 915 Development Stage Entities 92X Entertainment 93X Extractive Activities 9XX Financial Services 952 Franchisors 954 Health Care Entities 958 Not-for-Profit Entities 96X Plan Accounting 97X Real Estate 980 Regulated Operations 985 Software 995 U.S. Steamship Entities...
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Topic Codes - Expenses 705 Cost of Sales and Services 71X...

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