Reading...
Play button
Play button
Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
18 Cards in this Set
- Front
- Back
|
05
|
Overview and Background
|
|
|
10
|
Objectives
|
|
|
15
|
Scope and Scope Exceptions
|
|
|
20
|
Glossary
|
|
|
25
|
Recognition
|
|
|
30
|
Initial Measurement
|
|
|
35
|
Subsequent Measurement
|
|
|
40
|
Derecognition
|
|
|
45
|
Other Presentation Matters
|
|
|
50
|
Disclosure
|
|
|
55
|
Implementation Guidance and Illustrations
|
|
|
60
|
Relationships
|
|
|
65
|
Transition and Open Effective Date Information
|
|
|
70
|
Grandfathered Guidance
|
|
|
75
|
KBRL Definitions
|
|
|
S99
|
SEC Materials
|
|
|
Basic Format
|
FASB ASC XXX-YY-ZZ-PP
(XXX=Topic, YY=Subtopic, ZZ=Section, and PP=Paragraph) |
|
|
Note : In addition to Section S99,
|
an "S" preceding any section number denotes SEC contents.
Example : 260-10-S55 |
