FASB Accounting Standards Codification topic
C45730
concept
A FASB Accounting Standards Codification topic is a structured category within the Codification that organizes and presents authoritative U.S. GAAP guidance on a specific area of financial accounting and reporting.
All labels observed (1)
| Label | Occurrences |
|---|---|
| FASB Accounting Standards Codification topic canonical | 4 |
Description generation (CDg)
The one-sentence description above was generated by prompting gpt-5.1 with the class name and this instruction.
Instruction
generate a one-sentence description for a given conceptual class. # Response Format Return only the sentence: "Description: [one-sentence description of the conceptional class]"
Input
Class: FASB Accounting Standards Codification topic
Generated description
A FASB Accounting Standards Codification topic is a structured category within the Codification that organizes and presents authoritative U.S. GAAP guidance on a specific area of financial accounting and reporting.
Instances (4)
| Instance | Via concept surface |
|---|---|
| General Principles (Topic 105) | — |
|
Presentation (Topic 205 and related)
surface form:
Presentation (Topic 205)
|
— |
| Revenue (Topic 606) | — |
| Topic 326 Financial Instruments—Credit Losses | — |