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.
Instances (4)
- General Principles (Topic 105)
-
Presentation (Topic 205 and related)
surface form: Presentation (Topic 205)
- Revenue (Topic 606)
- Topic 326 Financial Instruments—Credit Losses