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9 INTRODUCTION GENERAL RULE ACCOUNTING REQUIREMENTS COST METHOD INVESTMENTS
10 LIFE INSURANCE
11 BUSINESS INTERRUPTION INSURANCE INVESTMENTS IN LIFE SETTLEMENT CONTRACTS COST METHOD INVESTMENTS DISCLOSURE REQUIREMENTS
12 LIFE INSURANCE BUSINESS INTERRUPTION INSURANCE INVESTMENTS IN LIFE SETTLEMENT CONTRACTS
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19 CLASSIFYING LEASES
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23 ACCOUNTING FOR LEASES LESSEES ACCOUNTING FOR LEASES LESSORS OTHER LEASE TRANSACTIONS
24 ACCOUNTING REQUIREMENTS TYPES OF LEASES
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28 ACCOUNTING FOR LEASES LESSEES
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31 ACCOUNTING FOR LEASES LESSORS
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38 CHANGES, EXTENSIONS, AND TERMINATIONS
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41 TRANSFER OF LEASED PROPERTY, RENTAL PAYMENTS, OR RESIDUAL VALUE INTERESTS
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47 LEASES INVOLVING REAL ESTATE
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49 RELATED PARTY LEASES
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54 SUBLEASES AND SIMILAR TRANSACTIONS
55 BUSINESS COMBINATIONS
56 LEASES WITH GOVERNMENTAL ENTITIES
57 MONEY-OVER-MONEY LEASE TRANSACTIONS
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62 SALE-LEASEBACK TRANSACTIONS
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64 WRAP LEASE TRANSACTIONS LEASES AND ASSET RETIREMENT OBLIGATIONS DISCLOSURE REQUIREMENTS GENERAL DISCLOSURES ABOUT LEASES
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66 LEVERAGED LEASES SALE-LEASEBACK TRANSACTIONS
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79 INTRODUCTION ACCOUNTING REQUIREMENTS ACCOUNTING FOR NONMONETARY TRANSACTIONS
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81 DISCLOSURE REQUIREMENTS
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85 WHAT ARE INTANGIBLE ASSETS? ACCOUNTING REQUIREMENTS ACCOUNTING FOR INTANGIBLE ASSETS OTHER THAN GOODWILL
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90 ACCOUNTING FOR WEBSITE DEVELOPMENT COSTS
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93 DISCLOSURE REQUIREMENTS INTANGIBLE ASSETS OTHER THAN GOODWILL
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102 CRITERIA FOR USING THE EQUITY METHOD ACCOUNTING REQUIREMENTS
103 APPLYING THE EQUITY METHOD
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109 DISCLOSURE REQUIREMENTS
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125 INTRODUCTION
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149 INTRODUCTION
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183 INTRODUCTION
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198 INTRODUCTION
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223 INTRODUCTION
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234 INTRODUCTION
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261 INTRODUCTION OVERVIEW
262 ACCOUNTING REQUIREMENTS
263 Yes Yes Yes No No No
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265 CHANGE IN ACCOUNTING PRINCIPLE
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268 CHANGE IN ACCOUNTING ESTIMATE
269 CHANGE IN REPORTING ENTITY
270 PRIOR PERIOD ADJUSTMENTS
271 ACCOUNTING CHANGES DISCLOSURE REQUIREMENTS
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273 PRIOR PERIOD ADJUSTMENTS
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280 DISCLOSURE REQUIREMENTS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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287 CURRENT ASSETS AND CURRENT LIABILITIES
288 OFFSETTING ASSETS AND LIABILITIES
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291 CURRENT ASSETS AND CURRENT LIABILITIES DISCLOSURE REQUIREMENTS OFFSETTING ASSETS AND LIABILITIES
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299 INTRODUCTION WHEN SHOULD THE STATEMENT BE PRESENTED? ACCOUNTING REQUIREMENTS
300 DEFINITION OF CASH AND CASH EQUIVALENTS
301 BASIC ELEMENTS OF THE STATEMENT OF CASH FLOWS
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303 CASH FLOWS FROM OPERATING ACTIVITIES
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307 CASH FLOWS FROM INVESTING ACTIVITIES
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309 CASH FLOWS FROM FINANCING ACTIVITIES
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311 NONCASH INVESTING AND FINANCING ACTIVITIES
312 CASH FLOW PER SHARE EXAMPLES OF A STATEMENT OF CASH FLOWS
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319 DISCLOSURE REQUIREMENTS
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326 WHAT IS COMPREHENSIVE INCOME? ACCOUNTING REQUIREMENTS Foreign currency items Unrealized gains and losses and other-than-temporary impairments on investments
327 Cash flow hedges Gains or losses, prior service costs or credits, and transition assets or obligations associated with pension or other postretirement benefits REPORTING COMPREHENSIVE INCOME
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335 REPORTING ACCUMULATED COMPREHENSIVE INCOME IN THE BALANCE SHEET DISCLOSURE REQUIREMENTS
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343 INTRODUCTION
344 ACCOUNTING REQUIREMENTS BASIC EARNINGS PER SHARE
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346 DILUTED EARNINGS PER SHARE
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357 OTHER CONSIDERATIONS
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359 DISCLOSURE REQUIREMENTS
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369 ACCOUNTING REQUIREMENTS COMPONENTS OF NET INCOME AND BASIC PRINCIPLES
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371 EXTRAORDINARY ITEMS
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373 UNUSUAL OR INFREQUENT ITEMS BUSINESS INTERRUPTION INSURANCE
374 COLLABORATIVE ARRANGEMENTS DISCLOSURE REQUIREMENTS EXTRAORDINARY ITEMS UNUSUAL OR INFREQUENT ITEMS
375 BUSINESS INTERRUPTION INSURANCE COLLABORATIVE ARRANGEMENTS
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381 COMPARATIVE FINANCIAL STATEMENTS ACCOUNTING REQUIREMENTS DISCONTINUED OPERATIONS
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384 GOING CONCERN DISCLOSURE REQUIREMENTS COMPARATIVE FINANCIAL STATEMENTS
385 DISCONTINUED OPERATIONS
386 GOING CONCERN
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Titles of Topics and Subtopics in the FASB Accounting Standards Codification
Titles of Topics and Subtopics in the FASB Accounting Standards Codification General Principles 105 Generally Accepted Accounting Principles Presentation 20 Discontinued Operations 30 Liquidation Basis
Consolidated Statements of Income
Consolidated Statements of Income Years ended May 31 In millions, except per share amounts 2002 2001 2000 REVENUES $20,607 $19,629 $18,257 Operating Expenses Salaries and employee benefits 9,099 8,263
Statement of Earnings
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APPENDIX 4H. Disclosure Checklist for Income Tax Basis Financial Statements. Financial Statement Date:
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ABB Ltd Interim Consolidated Income Statements (unaudited) Six months ended
ABB Ltd Interim Consolidated Income Statements (unaudited) ($ in millions, except per share data in $) Jun. 30, 2012 Jun. 30, 2011 Jun. 30, 2012 Jun. 30, 2011 Sales of products 15'501 15'207 8'078 8'154
GAAP Guidebook Edition. Steven M. Bragg
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POU CHEN CORPORATION AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS March 31, 2013 December 31, 2012 March 31, 2012 January 1, 2012 ASSETS Amount % Amount % Amount % Amount % CURRENT ASSETS Cash and cash equivalents (Notes 4 and 6) $ 29,346,249
ABB Ltd Interim Consolidated Income Statements (unaudited) Year ended
ABB Ltd Interim Consolidated Income Statements (unaudited) ($ in millions, except per share data in $) Dec. 31, 2013 Dec. 31, 2012 Dec. 31, 2013 Dec. 31, 2012 Sales of products 35,282 32,979 9,549 9,251
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Page 1 CONSOLIDATED STATEMENTS OF INCOME (Thousands of dollars, except per share amounts) Revenues Commodity sales $ 2,216,717 $ 1,283,511 Services 532,894 490,948 Total revenues 2,749,611 1,774,459 Cost