ASC 505 Equity

E453782

Accounting standard Authoritative accounting guidance U.S. GAAP topic

ASC 505 Equity is a section of U.S. GAAP that provides accounting guidance for equity-related transactions and instruments not covered by more specific standards, such as stock compensation.

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Observed surface forms (1)

Surface form	Occurrences
Equity (Topic 505 and related)	1

Statements (47)

Predicate	Object
instanceOf	Accounting standard ⓘ Authoritative accounting guidance ⓘ U.S. GAAP topic ⓘ
abbreviationOf	Accounting Standards Codification Topic 505 NERFINISHED ⓘ
accountingFramework	Generally Accepted Accounting Principles in the United States NERFINISHED ⓘ
appliesIn	Consolidated financial statements ⓘ Separate financial statements ⓘ
appliesTo	Equity-classified instruments ⓘ Not-for-profit entities ⓘ Private entities ⓘ Public entities ⓘ
classificationCriterion	Distinguishes equity from liabilities when not covered by other topics ⓘ
codificationStructure	Topic 505 in the FASB Codification hierarchy ⓘ
covers	Additional paid-in capital ⓘ Dividends ⓘ Equity restructuring ⓘ Liquidating dividends ⓘ Quasi-reorganizations ⓘ Retained earnings ⓘ Stock issuance costs ⓘ Stock splits and stock dividends ⓘ Treasury stock ⓘ
excludes	Share-based payment arrangements within ASC 718 ⓘ Topics covered by more specific GAAP guidance ⓘ
governs	Accounting for costs of issuing equity instruments ⓘ Accounting for reacquired equity instruments ⓘ Presentation of components of shareholders’ equity ⓘ
isPartOf	Accounting Standards Codification NERFINISHED ⓘ U.S. GAAP NERFINISHED ⓘ
issuedBy	Financial Accounting Standards Board NERFINISHED ⓘ
jurisdiction	United States of America ⓘ surface form: United States
language	English ⓘ
objective	Provide guidance for equity-related matters not addressed in more specific standards ⓘ
providesGuidanceFor	Disclosure of equity ⓘ Equity instruments ⓘ Equity-related transactions ⓘ Measurement of equity ⓘ Presentation of equity ⓘ Recognition of equity ⓘ
relatedTo	ASC 260 Earnings Per Share NERFINISHED ⓘ ASC 480 Distinguishing Liabilities from Equity NERFINISHED ⓘ ASC 718 Compensation—Stock Compensation NERFINISHED ⓘ
standardSettingBody	FASB NERFINISHED ⓘ
subjectArea	Equity ⓘ
usedBy	Auditors ⓘ Financial statement preparers ⓘ Financial statement users ⓘ

Referenced by (2)

Full triples — surface form annotated when it differs from this entity's canonical label.

FASB Accounting Standards Codification → hasComponent → ASC 505 Equity ⓘ

this entity surface form: Equity (Topic 505 and related)

ASC 718 Compensation—Stock Compensation → interactsWith → ASC 505 Equity ⓘ