accounting standard framework
C5321
concept
An accounting standard framework is a structured set of principles, rules, and guidelines that govern how financial transactions are recorded, measured, presented, and disclosed in financial statements to ensure consistency, transparency, and comparability.
All labels observed (20)
| Label | Occurrences |
|---|---|
| FASB Accounting Standards Codification Topic | 5 |
| Financial reporting standard | 3 |
| Accounting standard framework | 2 |
| accounting standards codification | 2 |
| Accounting Standards Codification Topic | 1 |
| Authoritative accounting guidance | 1 |
| IFRS interpretative guidance | 1 |
| Insurance accounting standard | 1 |
| U.S. GAAP framework | 1 |
| U.S. GAAP guidance | 1 |
| U.S. GAAP standard-setting output | 1 |
| U.S. accounting standard | 1 |
| U.S. auditing and assurance framework | 1 |
| accounting guidance topic | 1 |
| accounting standard framework canonical | 1 |
| accounting standard on income taxes | 1 |
| conceptual framework pronouncement series | 1 |
| lease accounting standard | 1 |
| public sector accounting standards | 1 |
| simplified IFRS framework | 1 |
Instances (25)
| Instance | Via concept surface |
|---|---|
| APB Opinions | U.S. GAAP standard-setting output |
| International Financial Reporting Standards | Accounting standard framework |
|
ASC 842 Leases
surface form:
ASC 842
|
lease accounting standard |
| ASC 805 Business Combinations | FASB Accounting Standards Codification Topic |
| ASC 350 Intangibles—Goodwill and Other | FASB Accounting Standards Codification Topic |
| ASC 740 Income Taxes | accounting standard on income taxes |
| ASC 718 Compensation—Stock Compensation | FASB Accounting Standards Codification Topic |
| FASB Accounting Standards Codification | accounting standards codification |
| US GAAP | — |
| FASB Interpretations | U.S. GAAP guidance |
| Emerging Issues Task Force (EITF) Issues | accounting guidance topic |
| ARB No. 51 | U.S. accounting standard |
| SIC Interpretations | IFRS interpretative guidance |
| IFRS for SMEs | simplified IFRS framework |
| IFRS 3 Business Combinations | Financial reporting standard |
| ASC 810 Consolidation | FASB Accounting Standards Codification Topic |
| ASC 360 Property, Plant, and Equipment | Accounting Standards Codification Topic |
| ASC 505 Equity | Authoritative accounting guidance |
| ASC 260 Earnings Per Share | FASB Accounting Standards Codification Topic |
| FASB Statements of Financial Accounting Concepts | conceptual framework pronouncement series |
|
International Accounting Standards (IASs) issued by the IASC and adopted by the IASB
surface form:
International Accounting Standards
|
Accounting standard framework |
| IFRS 17 Insurance Contracts | Insurance accounting standard |
|
ASC
surface form:
Accounting Standards Codification
|
accounting standards codification |
| International Public Sector Accounting Standards | public sector accounting standards |
| AICPA attestation standards | U.S. auditing and assurance framework |