The business will continue to exist in the unforeseeable future. 2015 US GAAP Financial Reporting Taxonomy File Reference List and URL location for all files contained in the taxonomy A view of the 2014 SEC Document and Entity Information (DEI) Taxonomy is provided for user convenience. In this section Legacy AICPA statements and standards Legacy FASB Statements and Standards . More than 150 have been issued to date. The Library holds the latest edition and past editions from 2005 and 2009. Principles. U.S.
Media Contacts Video & Podcasts Educational Webcasts and Webinars FASB In Focus/Fact Sheets Contact Us FASB Outlook .. GAAP Codification Updates in 2011 Codification Topic 100: General Principles Codification Topic 200: Presentation Codification Topic 300: Assets Codification Topic 400: Liabilities Codification Topic 500: Equity Codification Topic 600: Revenue Codification Topic 700: Expenses Codification Topic 800: Broad Transactions Codification Topic 900: Industry Intermediate Accounting Topics Advanced Accounting Topics . FASB has 4 major types of publications: Statements of Financial Accounting Standards - the most authoritative GAAP setting publications. The flow of cash does not have any bearing on the recognition of revenue. GAAP Codification of Accounting Standards Codification Topics at the 900 Level Codification Topic 905: Agriculture Codification Topic 908: Airlines Codification Topic 910: Contractors Codification Topic 915: Development stage entities Codification Topic 920: Entertainment Codification Topic 930: Extractive activities Codification Topic 940: Financial services Codification Topic 952: Franchisors Codification Topic 954: Health care entities Codification Topic 958: Not-for-profit entities Codification Topic 960: Plan accounting Codification Topic 970: Real estate Codification Topic 980: Regulated operations Codification Topic 985: Software Codification Topic 995: U.S. The Codification reorganizes the thousands of U.S. At that time there was no structure setting accounting standards. 2015 US GAAP Financial Reporting Taxonomy Guidance and Supporting Documents include: 2015 US GAAP Financial Reporting Taxonomy Release Notes (Narrative only) 1 Narrative summary of taxonomy changes since 2014 release Modifications to the Taxonomy (Excel Version) Taxonomy change details since 2014 release in spreadsheet format FASB Extension Taxonomy Change Application (TC App) This application helps users quickly identify changes in the elements that are used in an existing XBRL extension taxonomy resulting from a new Taxonomy release. SEC contact details and guidance are available at the SEC’s portal on XBRL. Codification Topics at the 300 Level Topic 305: Cash and Cash Equivalents Topic 310: Receivables Topic 320: Investments-Debt and Equity Securities Topic 320-10-35: Transfers of Securities: Between Categories Topic 323: Investments-Equity Method and Joint Ventures Topic 325: Investments-Other Topic 330: Inventory Topic 340: Other Assets and Deferred Costs Topic 350: Intangibles-Goodwill and Other Topic 360: Property, Plant, and Equipment .
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