Titles of Topics and Subtopics in the FASB Accounting Standards Codification
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1 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 of Accounting 40 Going Concern 960 Plan Accounting Defined Benefit Pension Plans 962 Plan Accounting Defined Contribution Pension Plans 965 Plan Accounting Health and Welfare Benefit Plans 20 Offsetting 215 Statement of Shareholder Equity 220 Income Statement Reporting Comprehensive Income 20 Extraordinary and Unusual Items 30 Business Interruption Insurance 830 Foreign Currency Matters 1
2 962 Plan Accounting Defined Contribution Pension Plans 250 Accounting Changes and Error Corrections 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 924 Entertainment Casinos Assets 305 Cash and Cash Equivalents 20 Nonrefundable Fees and Other Costs 30 Loans and Debt Securities Acquired With Deteriorated Credit Quality 40 Troubled Debt Restructurings by Creditors 920 Entertainment Broadcasters 2
3 948 Financial Services Mortgage Banking 960 Plan Accounting Defined Benefit Pension Plans 962 Plan Accounting Defined Contribution Pension Plans 965 Plan Accounting Health and Welfare Benefit Plans 976 Real Estate Retail Land 965 Plan Accounting Health and Welfare Benefit Plans 321 Investments Equity Securities 323 Investments Equity Method and Joint Ventures 30 Partnerships, Joint Ventures, and Limited Liability Entities 974 Real Estate Real Estate Investment Trusts 20 Cost Method Investments 30 Investments in Insurance Contracts 40 Beneficial Interests in Securitized Financial Assets 960 Plan Accounting Defined Benefit Pension Plans 962 Plan Accounting Defined Contribution Pension Plans 965 Plan Accounting Health and Welfare Benefit Plans 326 Financial Instruments Credit Losses 20 Measured at Amortized Cost 30 Available-for-Sale Debt Securities 930 Extractive Activities Mining 976 Real Estate Retail Land 985 Software 20 Capitalized Advertising Costs 3
4 30 Insurance Contracts That Do Not Transfer Insurance Risk 40 Contracts With Customers 928 Entertainment Music 948 Financial Services Mortgage Banking 952 Franchisors 350 Intangibles Goodwill and Other 20 Goodwill 30 General Intangibles Other Than Goodwill 40 Internal-Use Software 50 Web site Development Costs 920 Entertainment Broadcasters 922 Entertainment Cable Television 950 Financial Services Title Plant 985 Software 20 Real Estate Sales 922 Entertainment Cable Television 930 Extractive Activities Mining 960 Plan Accounting Defined Benefit Pension Plans 965 Plan Accounting Health and Welfare Benefit Plans Liabilities 20 Extinguishments of Liabilities 30 Insurance-Related Assessments 40 Obligations Resulting From Joint and Several Liability Arrangements 920 Entertainment Broadcasters 924 Entertainment Casinos 928 Entertainment Music 4
5 410 Asset Retirement and Environmental Obligations 20 Asset Retirement Obligations 30 Environmental Obligations 420 Exit or Disposal Cost Obligations 430 Deferred Revenue 922 Entertainment Cable Television 928 Entertainment Music 440 Commitments 920 Entertainment Broadcasters 928 Entertainment Music 952 Franchisors 450 Contingencies 20 Loss Contingencies 30 Gain Contingencies 460 Guarantees 20 Debt With Conversion and Other Options 30 Participating Mortgage Loans 40 Product Financing Arrangements 50 Modifications and Extinguishments 60 Troubled Debt Restructurings by Debtors 480 Distinguishing Liabilities From Equity Equity 505 Equity 20 Stock Dividends and Stock Splits 30 Treasury Stock 50 Equity-Based Payments to Non-Employees 60 Spinoffs and Reverse Spinoffs 5
6 Revenue 15 Products 20 Services 25 Multiple-Element Arrangements 28 Milestone Method 30 Rights to Use 35 Construction-Type and Production-Type Contracts 40 Gains and Losses 45 Principal Agent Considerations 50 Customer Payments and Incentives 920 Entertainment Broadcasters 922 Entertainment Cable Television 924 Entertainment Casinos 928 Entertainment Music 948 Financial Services Mortgage Banking 952 Franchisors 974 Real Estate Real Estate Investment Trusts 976 Real Estate Retail Land 985 Software 606 Revenue From Contracts With Customers 610 Other Income 20 Gains and Losses From the Derecognition of Nonfinancial Assets 30 Gains and Losses on Involuntary Conversions Expenses 705 Cost of Sales and Services 20 Accounting for Consideration 976 Real Estate Retail Land 985 Software 710 Compensation General 712 Compensation Nonretirement Postemployment Benefits 715 Compensation Retirement Benefits 20 Defined Benefit Plans General 6
7 30 Defined Benefit Plans Pension 60 Defined Benefit Plans Other Postretirement 70 Defined Contribution Plans 80 Multiemployer Plans 930 Extractive Activities Mining 718 Compensation Stock Compensation 20 Awards Classified as Equity 30 Awards Classified as Liabilities 40 Employee Stock Ownership Plans 50 Employee Share Purchase Plans 15 Start-Up Costs 20 Insurance Costs 25 Contributions Made 30 Real and Personal Property Taxes 35 Advertising Costs 40 Electronic Equipment Waste Obligations 45 Business and Technology Reengineering 50 Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers 922 Entertainment Cable Television 924 Entertainment Casinos 928 Entertainment Music 948 Financial Services Mortgage Banking 952 Franchisors 730 Research and Development 20 Research and Development Arrangements 985 Software 20 Intraperiod Tax Allocation 30 Other Considerations or Special Areas 270 Interim Reporting 323 Investments Equity Method and Joint Ventures 718 Compensation Stock Compensation 805 Business Combinations 830 Foreign Currency Matters 852 Reorganizations 924 Entertainment Casinos 7
8 995 U.S. Steamship Entities Broad Transactions 805 Business Combinations 20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest 30 Goodwill or Gain From Bargain Purchase, Including Consideration Transferred 40 Reverse Acquisitions 50 Related Issues 930 Extractive Activities Mining 808 Collaborative Arrangements 20 Control of Partnerships and Similar Entities 30 Research and Development Arrangements 930 Extractive Activities Mining 948 Financial Services Mortgage Banking 952 Franchisors 974 Real Estate Real Estate Investment Trusts 815 Derivatives and Hedging 15 Embedded Derivatives 20 Hedging General 25 Fair Value Hedges 30 Cash Flow Hedges 35 Net Investment Hedges 40 Contracts in Entity's Own Equity 45 Weather Derivatives 820 Fair Value Measurement 825 Financial Instruments 20 Registration Payment Arrangements 830 Foreign Currency Matters 20 Foreign Currency Transactions 30 Translation of Financial Statements 8
9 20 Capitalization of Interest 30 Imputation of Interest 922 Entertainment Cable Television 974 Real Estate Real Estate Investment Trusts 840 Leases 20 Operating Leases 30 Capital Leases 40 Sale-Leaseback Transactions 974 Real Estate Real Estate Investment Trusts 842 Leases 20 Lessee 30 Lessor 40 Sale and Leaseback Transactions 50 Leveraged Leases Arrangements 974 Real Estate Real Estate Investment Trusts 845 Nonmonetary Transactions 920 Entertainment Broadcasters 985 Software 850 Related Party Disclosures 852 Reorganizations 20 Quasi-Reorganizations 853 Service Concession Arrangements 855 Subsequent Events 860 Transfers and Servicing 20 Sales of Financial Assets 30 Secured Borrowing and Collateral 40 Transfers to Qualifying Special Purpose Entities 50 Servicing Assets and Liabilities Industry 9
10 505 Equity 705 Cost of Sales and Services 280 Segment Reporting 350 Intangibles Takeoff and Landing Slots 710 Compensation General 845 Nonmonetary Transactions 20 Contract Costs 20 Contract Costs 255 Changing Prices 275 Risks and Uncertainties 450 Contingencies 705 Cost of Sales and Services 715 Compensation Retirement Benefits 730 Research and Development 215 Statement of Shareholder Equity 920 Entertainment Broadcasters 350 Intangibles Goodwill and Other 440 Commitments 845 Nonmonetary Transactions 10
11 922 Entertainment Cable Television 350 Intangibles Goodwill and Other 430 Deferred Revenue 924 Entertainment Casinos 280 Segment Reporting 20 Other Assets Film Costs 430 Deferred Revenue 705 Cost of Sales and Services 845 Nonmonetary Transactions 855 Subsequent Events 928 Entertainment Music 430 Deferred Revenue 440 Commitments 930 Extractive Activities Mining 715 Compensation Retirement Benefits 805 Business Combinations 270 Interim Reporting 280 Segment Reporting 323 Investments Equity Method and Joint Ventures 350 Intangibles Goodwill and Other 815 Derivatives and Hedging 20 Broker-Dealer Activities 11
12 820 Fair Value Measurement 305 Cash and Cash Equivalents 505 Equity 805 Business Combinations 825 Financial Instruments 20 Insurance Activities 30 Acquisition Costs 40 Claim Costs and Liabilities for Future Policy Benefits 50 Policyholder Dividends 60 Premium Deficiency and Loss Recognition 80 Separate Accounts 505 Equity 805 Business Combinations 815 Derivatives and Hedging 825 Financial Instruments 20 Investment Company Activities 305 Cash and Cash Equivalents 12
13 323 Investments Equity Method and Joint Ventures 505 Equity 830 Foreign Currency Matters 948 Financial Services Mortgage Banking 950 Financial Services Title Plant 350 Intangibles Goodwill and Other 952 Franchisors 440 Commitments 280 Segment Reporting 305 Cash and Cash Equivalents 430 Deferred Revenue 440 Commitments 450 Contingencies 460 Guarantees 805 Business Combinations 815 Derivatives and Hedging 825 Financial Instruments 20 Financially Interrelated Entities 30 Split-Interest Agreements 13
14 450 Contingencies 715 Compensation Retirement Benefits 805 Business Combinations 815 Derivatives and Hedging 840 Leases 960 Plan Accounting Defined Benefit Pension Plans 20 Accumulated Plan Benefits 30 Net Assets Available for Plan Benefits 40 Terminating Plans 962 Plan Accounting Defined Contribution Pension Plans 40 Terminating Plans 965 Plan Accounting Health and Welfare Benefit Plans 20 Net Assets Available for Plan Benefits 30 Benefit Plan Obligations 40 Terminating Plans 323 Investments Equity Method and Joint Ventures 430 Deferred Revenue 850 Related Party Disclosures 974 Real Estate Real Estate Investment Trusts 323 Investments Equity Method and Joint Ventures 840 Leases 14
15 976 Real Estate Retail Land 705 Cost of Sales and Services 250 Accounting Changes and Error Corrections 840 Leases 20 Discontinuation of Rate-Regulated Accounting 250 Accounting Changes and Error Corrections 350 Intangibles Goodwill and Other 410 Asset Retirement and Environmental Obligations 450 Contingencies 710 Compensation General 715 Compensation Retirement Benefits 815 Derivatives and Hedging 840 Leases 842 Leases 985 Software 20 Costs of Software to Be Sold, Leased, or Marketed 350 Intangibles Goodwill and Other 705 Cost of Sales and Services 730 Research and Development 845 Nonmonetary Transactions 995 U.S. Steamship Entities 15
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