# ASC Reader subtopic directory

Each subtopic has a readable HTML page and Markdown and lossless JSON exports. Fetch only the relevant subtopics. JSON paragraph html contains the source text, tables, links, and figures; snippet is abbreviated. Summaries and enrichment are machine-generated study aids. Verify current requirements with FASB.

## ASC 105: Generally Accepted Accounting Principles

[Topic overview](https://asc.understandingaccounting.org/asc/105/) · [JSON](https://asc.understandingaccounting.org/asc/105/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/105/index.md)

- [ASC 105-10: Overall](https://asc.understandingaccounting.org/asc/105/10/): [JSON](https://asc.understandingaccounting.org/asc/105/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/105/10/index.md)

## ASC 205: Presentation of Financial Statements

[Topic overview](https://asc.understandingaccounting.org/asc/205/) · [JSON](https://asc.understandingaccounting.org/asc/205/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/index.md)

- [ASC 205-10: Overall](https://asc.understandingaccounting.org/asc/205/10/): [JSON](https://asc.understandingaccounting.org/asc/205/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/10/index.md)
- [ASC 205-20: Discontinued Operations](https://asc.understandingaccounting.org/asc/205/20/): [JSON](https://asc.understandingaccounting.org/asc/205/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/20/index.md)
- [ASC 205-30: Liquidation Basis of Accounting](https://asc.understandingaccounting.org/asc/205/30/): [JSON](https://asc.understandingaccounting.org/asc/205/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/30/index.md)
- [ASC 205-40: Going Concern](https://asc.understandingaccounting.org/asc/205/40/): [JSON](https://asc.understandingaccounting.org/asc/205/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/40/index.md)
- [ASC 205-905: Agriculture](https://asc.understandingaccounting.org/asc/205/905/): [JSON](https://asc.understandingaccounting.org/asc/205/905/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/905/index.md)
- [ASC 205-915: Development Stage Entities](https://asc.understandingaccounting.org/asc/205/915/): [JSON](https://asc.understandingaccounting.org/asc/205/915/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/915/index.md)
- [ASC 205-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/205/946/): [JSON](https://asc.understandingaccounting.org/asc/205/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/946/index.md)
- [ASC 205-954: Health Care Entities](https://asc.understandingaccounting.org/asc/205/954/): [JSON](https://asc.understandingaccounting.org/asc/205/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/954/index.md)
- [ASC 205-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/205/958/): [JSON](https://asc.understandingaccounting.org/asc/205/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/958/index.md)
- [ASC 205-960: Plan Accounting—Defined Benefit Pension Plans](https://asc.understandingaccounting.org/asc/205/960/): [JSON](https://asc.understandingaccounting.org/asc/205/960/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/960/index.md)
- [ASC 205-962: Plan Accounting—Defined Contribution Pension Plans](https://asc.understandingaccounting.org/asc/205/962/): [JSON](https://asc.understandingaccounting.org/asc/205/962/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/962/index.md)
- [ASC 205-965: Plan Accounting—Health and Welfare Benefit Plans](https://asc.understandingaccounting.org/asc/205/965/): [JSON](https://asc.understandingaccounting.org/asc/205/965/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/965/index.md)
- [ASC 205-972: Real Estate—Common Interest Realty Associations](https://asc.understandingaccounting.org/asc/205/972/): [JSON](https://asc.understandingaccounting.org/asc/205/972/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/205/972/index.md)

## ASC 210: Balance Sheet

[Topic overview](https://asc.understandingaccounting.org/asc/210/) · [JSON](https://asc.understandingaccounting.org/asc/210/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/210/index.md)

- [ASC 210-10: Overall](https://asc.understandingaccounting.org/asc/210/10/): [JSON](https://asc.understandingaccounting.org/asc/210/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/210/10/index.md)
- [ASC 210-20: Offsetting](https://asc.understandingaccounting.org/asc/210/20/): [JSON](https://asc.understandingaccounting.org/asc/210/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/210/20/index.md)
- [ASC 210-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/210/912/): [JSON](https://asc.understandingaccounting.org/asc/210/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/210/912/index.md)
- [ASC 210-915: Development Stage Entities](https://asc.understandingaccounting.org/asc/210/915/): [JSON](https://asc.understandingaccounting.org/asc/210/915/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/210/915/index.md)
- [ASC 210-940: Financial Services—Brokers and Dealers](https://asc.understandingaccounting.org/asc/210/940/): [JSON](https://asc.understandingaccounting.org/asc/210/940/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/210/940/index.md)
- [ASC 210-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/210/942/): [JSON](https://asc.understandingaccounting.org/asc/210/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/210/942/index.md)
- [ASC 210-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/210/944/): [JSON](https://asc.understandingaccounting.org/asc/210/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/210/944/index.md)
- [ASC 210-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/210/946/): [JSON](https://asc.understandingaccounting.org/asc/210/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/210/946/index.md)
- [ASC 210-954: Health Care Entities](https://asc.understandingaccounting.org/asc/210/954/): [JSON](https://asc.understandingaccounting.org/asc/210/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/210/954/index.md)
- [ASC 210-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/210/958/): [JSON](https://asc.understandingaccounting.org/asc/210/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/210/958/index.md)

## ASC 215: Statement of Shareholder Equity

[Topic overview](https://asc.understandingaccounting.org/asc/215/) · [JSON](https://asc.understandingaccounting.org/asc/215/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/215/index.md)

- [ASC 215-10: Overall](https://asc.understandingaccounting.org/asc/215/10/): [JSON](https://asc.understandingaccounting.org/asc/215/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/215/10/index.md)
- [ASC 215-915: Development Stage Entities](https://asc.understandingaccounting.org/asc/215/915/): [JSON](https://asc.understandingaccounting.org/asc/215/915/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/215/915/index.md)

## ASC 220: Income Statement—Reporting Comprehensive Income

[Topic overview](https://asc.understandingaccounting.org/asc/220/) · [JSON](https://asc.understandingaccounting.org/asc/220/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/220/index.md)

- [ASC 220-10: Overall](https://asc.understandingaccounting.org/asc/220/10/): [JSON](https://asc.understandingaccounting.org/asc/220/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/220/10/index.md)
- [ASC 220-20: Unusual or Infrequently Occurring Items](https://asc.understandingaccounting.org/asc/220/20/): [JSON](https://asc.understandingaccounting.org/asc/220/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/220/20/index.md)
- [ASC 220-30: Business Interruption Insurance](https://asc.understandingaccounting.org/asc/220/30/): [JSON](https://asc.understandingaccounting.org/asc/220/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/220/30/index.md)
- [ASC 220-40: Expense Disaggregation Disclosures](https://asc.understandingaccounting.org/asc/220/40/): [JSON](https://asc.understandingaccounting.org/asc/220/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/220/40/index.md)
- [ASC 220-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/220/912/): [JSON](https://asc.understandingaccounting.org/asc/220/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/220/912/index.md)
- [ASC 220-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/220/932/): [JSON](https://asc.understandingaccounting.org/asc/220/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/220/932/index.md)
- [ASC 220-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/220/942/): [JSON](https://asc.understandingaccounting.org/asc/220/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/220/942/index.md)
- [ASC 220-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/220/944/): [JSON](https://asc.understandingaccounting.org/asc/220/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/220/944/index.md)
- [ASC 220-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/220/946/): [JSON](https://asc.understandingaccounting.org/asc/220/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/220/946/index.md)
- [ASC 220-954: Health Care Entities](https://asc.understandingaccounting.org/asc/220/954/): [JSON](https://asc.understandingaccounting.org/asc/220/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/220/954/index.md)
- [ASC 220-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/220/958/): [JSON](https://asc.understandingaccounting.org/asc/220/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/220/958/index.md)

## ASC 225: Income Statement

[Topic overview](https://asc.understandingaccounting.org/asc/225/) · [JSON](https://asc.understandingaccounting.org/asc/225/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/225/index.md)

- [ASC 225-10: Overall](https://asc.understandingaccounting.org/asc/225/10/): [JSON](https://asc.understandingaccounting.org/asc/225/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/225/10/index.md)
- [ASC 225-20: Unusual or Infrequently Occurring Items](https://asc.understandingaccounting.org/asc/225/20/): [JSON](https://asc.understandingaccounting.org/asc/225/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/225/20/index.md)
- [ASC 225-30: Business Interruption Insurance](https://asc.understandingaccounting.org/asc/225/30/): [JSON](https://asc.understandingaccounting.org/asc/225/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/225/30/index.md)
- [ASC 225-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/225/912/): [JSON](https://asc.understandingaccounting.org/asc/225/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/225/912/index.md)
- [ASC 225-915: Development Stage Entities](https://asc.understandingaccounting.org/asc/225/915/): [JSON](https://asc.understandingaccounting.org/asc/225/915/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/225/915/index.md)
- [ASC 225-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/225/932/): [JSON](https://asc.understandingaccounting.org/asc/225/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/225/932/index.md)
- [ASC 225-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/225/942/): [JSON](https://asc.understandingaccounting.org/asc/225/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/225/942/index.md)
- [ASC 225-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/225/944/): [JSON](https://asc.understandingaccounting.org/asc/225/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/225/944/index.md)
- [ASC 225-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/225/946/): [JSON](https://asc.understandingaccounting.org/asc/225/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/225/946/index.md)
- [ASC 225-954: Health Care Entities](https://asc.understandingaccounting.org/asc/225/954/): [JSON](https://asc.understandingaccounting.org/asc/225/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/225/954/index.md)
- [ASC 225-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/225/958/): [JSON](https://asc.understandingaccounting.org/asc/225/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/225/958/index.md)

## ASC 230: Statement of Cash Flows

[Topic overview](https://asc.understandingaccounting.org/asc/230/) · [JSON](https://asc.understandingaccounting.org/asc/230/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/230/index.md)

- [ASC 230-10: Overall](https://asc.understandingaccounting.org/asc/230/10/): [JSON](https://asc.understandingaccounting.org/asc/230/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/230/10/index.md)
- [ASC 230-830: Foreign Currency Matters](https://asc.understandingaccounting.org/asc/230/830/): [JSON](https://asc.understandingaccounting.org/asc/230/830/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/230/830/index.md)
- [ASC 230-915: Development Stage Entities](https://asc.understandingaccounting.org/asc/230/915/): [JSON](https://asc.understandingaccounting.org/asc/230/915/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/230/915/index.md)
- [ASC 230-920: Entertainment—Broadcasters](https://asc.understandingaccounting.org/asc/230/920/): [JSON](https://asc.understandingaccounting.org/asc/230/920/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/230/920/index.md)
- [ASC 230-926: Entertainment—Films](https://asc.understandingaccounting.org/asc/230/926/): [JSON](https://asc.understandingaccounting.org/asc/230/926/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/230/926/index.md)
- [ASC 230-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/230/942/): [JSON](https://asc.understandingaccounting.org/asc/230/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/230/942/index.md)
- [ASC 230-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/230/946/): [JSON](https://asc.understandingaccounting.org/asc/230/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/230/946/index.md)
- [ASC 230-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/230/958/): [JSON](https://asc.understandingaccounting.org/asc/230/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/230/958/index.md)
- [ASC 230-970: Real Estate—General](https://asc.understandingaccounting.org/asc/230/970/): [JSON](https://asc.understandingaccounting.org/asc/230/970/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/230/970/index.md)
- [ASC 230-978: Real Estate—Time-Sharing Activities](https://asc.understandingaccounting.org/asc/230/978/): [JSON](https://asc.understandingaccounting.org/asc/230/978/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/230/978/index.md)

## ASC 235: Notes to Financial Statements

[Topic overview](https://asc.understandingaccounting.org/asc/235/) · [JSON](https://asc.understandingaccounting.org/asc/235/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/235/index.md)

- [ASC 235-10: Overall](https://asc.understandingaccounting.org/asc/235/10/): [JSON](https://asc.understandingaccounting.org/asc/235/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/235/10/index.md)
- [ASC 235-910: Contractors—Construction](https://asc.understandingaccounting.org/asc/235/910/): [JSON](https://asc.understandingaccounting.org/asc/235/910/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/235/910/index.md)
- [ASC 235-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/235/912/): [JSON](https://asc.understandingaccounting.org/asc/235/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/235/912/index.md)
- [ASC 235-915: Development Stage Entities](https://asc.understandingaccounting.org/asc/235/915/): [JSON](https://asc.understandingaccounting.org/asc/235/915/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/235/915/index.md)
- [ASC 235-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/235/932/): [JSON](https://asc.understandingaccounting.org/asc/235/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/235/932/index.md)
- [ASC 235-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/235/942/): [JSON](https://asc.understandingaccounting.org/asc/235/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/235/942/index.md)
- [ASC 235-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/235/944/): [JSON](https://asc.understandingaccounting.org/asc/235/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/235/944/index.md)
- [ASC 235-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/235/946/): [JSON](https://asc.understandingaccounting.org/asc/235/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/235/946/index.md)
- [ASC 235-962: Plan Accounting—Defined Contribution Pension Plans](https://asc.understandingaccounting.org/asc/235/962/): [JSON](https://asc.understandingaccounting.org/asc/235/962/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/235/962/index.md)
- [ASC 235-972: Real Estate—Common Interest Realty Associations](https://asc.understandingaccounting.org/asc/235/972/): [JSON](https://asc.understandingaccounting.org/asc/235/972/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/235/972/index.md)

## ASC 250: Accounting Changes and Error Corrections

[Topic overview](https://asc.understandingaccounting.org/asc/250/) · [JSON](https://asc.understandingaccounting.org/asc/250/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/250/index.md)

- [ASC 250-10: Overall](https://asc.understandingaccounting.org/asc/250/10/): [JSON](https://asc.understandingaccounting.org/asc/250/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/250/10/index.md)
- [ASC 250-978: Real Estate—Time-Sharing Activities](https://asc.understandingaccounting.org/asc/250/978/): [JSON](https://asc.understandingaccounting.org/asc/250/978/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/250/978/index.md)
- [ASC 250-980: Regulated Operations](https://asc.understandingaccounting.org/asc/250/980/): [JSON](https://asc.understandingaccounting.org/asc/250/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/250/980/index.md)

## ASC 255: Changing Prices

[Topic overview](https://asc.understandingaccounting.org/asc/255/) · [JSON](https://asc.understandingaccounting.org/asc/255/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/255/index.md)

- [ASC 255-10: Overall](https://asc.understandingaccounting.org/asc/255/10/): [JSON](https://asc.understandingaccounting.org/asc/255/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/255/10/index.md)
- [ASC 255-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/255/912/): [JSON](https://asc.understandingaccounting.org/asc/255/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/255/912/index.md)

## ASC 260: Earnings Per Share

[Topic overview](https://asc.understandingaccounting.org/asc/260/) · [JSON](https://asc.understandingaccounting.org/asc/260/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/260/index.md)

- [ASC 260-10: Overall](https://asc.understandingaccounting.org/asc/260/10/): [JSON](https://asc.understandingaccounting.org/asc/260/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/260/10/index.md)

## ASC 270: Interim Reporting

[Topic overview](https://asc.understandingaccounting.org/asc/270/) · [JSON](https://asc.understandingaccounting.org/asc/270/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/270/index.md)

- [ASC 270-10: Overall](https://asc.understandingaccounting.org/asc/270/10/): [JSON](https://asc.understandingaccounting.org/asc/270/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/270/10/index.md)
- [ASC 270-740: Income Taxes](https://asc.understandingaccounting.org/asc/270/740/): [JSON](https://asc.understandingaccounting.org/asc/270/740/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/270/740/index.md)
- [ASC 270-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/270/932/): [JSON](https://asc.understandingaccounting.org/asc/270/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/270/932/index.md)

## ASC 272: Limited Liability Entities

[Topic overview](https://asc.understandingaccounting.org/asc/272/) · [JSON](https://asc.understandingaccounting.org/asc/272/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/272/index.md)

- [ASC 272-10: Overall](https://asc.understandingaccounting.org/asc/272/10/): [JSON](https://asc.understandingaccounting.org/asc/272/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/272/10/index.md)

## ASC 274: Personal Financial Statements

[Topic overview](https://asc.understandingaccounting.org/asc/274/) · [JSON](https://asc.understandingaccounting.org/asc/274/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/274/index.md)

- [ASC 274-10: Overall](https://asc.understandingaccounting.org/asc/274/10/): [JSON](https://asc.understandingaccounting.org/asc/274/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/274/10/index.md)

## ASC 275: Risks and Uncertainties

[Topic overview](https://asc.understandingaccounting.org/asc/275/) · [JSON](https://asc.understandingaccounting.org/asc/275/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/275/index.md)

- [ASC 275-10: Overall](https://asc.understandingaccounting.org/asc/275/10/): [JSON](https://asc.understandingaccounting.org/asc/275/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/275/10/index.md)
- [ASC 275-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/275/912/): [JSON](https://asc.understandingaccounting.org/asc/275/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/275/912/index.md)

## ASC 280: Segment Reporting

[Topic overview](https://asc.understandingaccounting.org/asc/280/) · [JSON](https://asc.understandingaccounting.org/asc/280/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/280/index.md)

- [ASC 280-10: Overall](https://asc.understandingaccounting.org/asc/280/10/): [JSON](https://asc.understandingaccounting.org/asc/280/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/280/10/index.md)
- [ASC 280-908: Airlines](https://asc.understandingaccounting.org/asc/280/908/): [JSON](https://asc.understandingaccounting.org/asc/280/908/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/280/908/index.md)
- [ASC 280-924: Entertainment—Casinos](https://asc.understandingaccounting.org/asc/280/924/): [JSON](https://asc.understandingaccounting.org/asc/280/924/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/280/924/index.md)
- [ASC 280-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/280/932/): [JSON](https://asc.understandingaccounting.org/asc/280/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/280/932/index.md)
- [ASC 280-954: Health Care Entities](https://asc.understandingaccounting.org/asc/280/954/): [JSON](https://asc.understandingaccounting.org/asc/280/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/280/954/index.md)

## ASC 305: Cash and Cash Equivalents

[Topic overview](https://asc.understandingaccounting.org/asc/305/) · [JSON](https://asc.understandingaccounting.org/asc/305/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/305/index.md)

- [ASC 305-10: Overall](https://asc.understandingaccounting.org/asc/305/10/): [JSON](https://asc.understandingaccounting.org/asc/305/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/305/10/index.md)
- [ASC 305-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/305/942/): [JSON](https://asc.understandingaccounting.org/asc/305/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/305/942/index.md)
- [ASC 305-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/305/946/): [JSON](https://asc.understandingaccounting.org/asc/305/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/305/946/index.md)
- [ASC 305-954: Health Care Entities](https://asc.understandingaccounting.org/asc/305/954/): [JSON](https://asc.understandingaccounting.org/asc/305/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/305/954/index.md)

## ASC 310: Receivables

[Topic overview](https://asc.understandingaccounting.org/asc/310/) · [JSON](https://asc.understandingaccounting.org/asc/310/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/index.md)

- [ASC 310-10: Overall](https://asc.understandingaccounting.org/asc/310/10/): [JSON](https://asc.understandingaccounting.org/asc/310/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/10/index.md)
- [ASC 310-20: Nonrefundable Fees and Other Costs](https://asc.understandingaccounting.org/asc/310/20/): [JSON](https://asc.understandingaccounting.org/asc/310/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/20/index.md)
- [ASC 310-30: Loans and Debt Securities Acquired with Deteriorated Credit Quality](https://asc.understandingaccounting.org/asc/310/30/): [JSON](https://asc.understandingaccounting.org/asc/310/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/30/index.md)
- [ASC 310-40: Troubled Debt Restructurings by Creditors](https://asc.understandingaccounting.org/asc/310/40/): [JSON](https://asc.understandingaccounting.org/asc/310/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/40/index.md)
- [ASC 310-905: Agriculture](https://asc.understandingaccounting.org/asc/310/905/): [JSON](https://asc.understandingaccounting.org/asc/310/905/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/905/index.md)
- [ASC 310-910: Contractors—Construction](https://asc.understandingaccounting.org/asc/310/910/): [JSON](https://asc.understandingaccounting.org/asc/310/910/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/910/index.md)
- [ASC 310-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/310/912/): [JSON](https://asc.understandingaccounting.org/asc/310/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/912/index.md)
- [ASC 310-920: Entertainment—Broadcasters](https://asc.understandingaccounting.org/asc/310/920/): [JSON](https://asc.understandingaccounting.org/asc/310/920/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/920/index.md)
- [ASC 310-940: Financial Services—Brokers and Dealers](https://asc.understandingaccounting.org/asc/310/940/): [JSON](https://asc.understandingaccounting.org/asc/310/940/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/940/index.md)
- [ASC 310-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/310/942/): [JSON](https://asc.understandingaccounting.org/asc/310/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/942/index.md)
- [ASC 310-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/310/944/): [JSON](https://asc.understandingaccounting.org/asc/310/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/944/index.md)
- [ASC 310-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/310/946/): [JSON](https://asc.understandingaccounting.org/asc/310/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/946/index.md)
- [ASC 310-948: Financial Services—Mortgage Banking](https://asc.understandingaccounting.org/asc/310/948/): [JSON](https://asc.understandingaccounting.org/asc/310/948/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/948/index.md)
- [ASC 310-954: Health Care Entities](https://asc.understandingaccounting.org/asc/310/954/): [JSON](https://asc.understandingaccounting.org/asc/310/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/954/index.md)
- [ASC 310-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/310/958/): [JSON](https://asc.understandingaccounting.org/asc/310/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/958/index.md)
- [ASC 310-960: Plan Accounting—Defined Benefit Pension Plans](https://asc.understandingaccounting.org/asc/310/960/): [JSON](https://asc.understandingaccounting.org/asc/310/960/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/960/index.md)
- [ASC 310-962: Plan Accounting—Defined Contribution Pension Plans](https://asc.understandingaccounting.org/asc/310/962/): [JSON](https://asc.understandingaccounting.org/asc/310/962/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/962/index.md)
- [ASC 310-965: Plan Accounting—Health and Welfare Benefit Plans](https://asc.understandingaccounting.org/asc/310/965/): [JSON](https://asc.understandingaccounting.org/asc/310/965/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/965/index.md)
- [ASC 310-976: Real Estate—Retail Land](https://asc.understandingaccounting.org/asc/310/976/): [JSON](https://asc.understandingaccounting.org/asc/310/976/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/976/index.md)
- [ASC 310-978: Real Estate—Time-Sharing Activities](https://asc.understandingaccounting.org/asc/310/978/): [JSON](https://asc.understandingaccounting.org/asc/310/978/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/310/978/index.md)

## ASC 320: Investments—Debt Securities

[Topic overview](https://asc.understandingaccounting.org/asc/320/) · [JSON](https://asc.understandingaccounting.org/asc/320/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/320/index.md)

- [ASC 320-10: Overall](https://asc.understandingaccounting.org/asc/320/10/): [JSON](https://asc.understandingaccounting.org/asc/320/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/320/10/index.md)
- [ASC 320-940: Financial Services—Brokers and Dealers](https://asc.understandingaccounting.org/asc/320/940/): [JSON](https://asc.understandingaccounting.org/asc/320/940/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/320/940/index.md)
- [ASC 320-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/320/942/): [JSON](https://asc.understandingaccounting.org/asc/320/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/320/942/index.md)
- [ASC 320-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/320/944/): [JSON](https://asc.understandingaccounting.org/asc/320/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/320/944/index.md)
- [ASC 320-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/320/946/): [JSON](https://asc.understandingaccounting.org/asc/320/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/320/946/index.md)
- [ASC 320-954: Health Care Entities](https://asc.understandingaccounting.org/asc/320/954/): [JSON](https://asc.understandingaccounting.org/asc/320/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/320/954/index.md)
- [ASC 320-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/320/958/): [JSON](https://asc.understandingaccounting.org/asc/320/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/320/958/index.md)
- [ASC 320-965: Plan Accounting—Health and Welfare Benefit Plans](https://asc.understandingaccounting.org/asc/320/965/): [JSON](https://asc.understandingaccounting.org/asc/320/965/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/320/965/index.md)

## ASC 321: Investments—Equity Securities

[Topic overview](https://asc.understandingaccounting.org/asc/321/) · [JSON](https://asc.understandingaccounting.org/asc/321/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/321/index.md)

- [ASC 321-10: Overall](https://asc.understandingaccounting.org/asc/321/10/): [JSON](https://asc.understandingaccounting.org/asc/321/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/321/10/index.md)
- [ASC 321-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/321/958/): [JSON](https://asc.understandingaccounting.org/asc/321/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/321/958/index.md)

## ASC 323: Investments—Equity Method and Joint Ventures

[Topic overview](https://asc.understandingaccounting.org/asc/323/) · [JSON](https://asc.understandingaccounting.org/asc/323/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/323/index.md)

- [ASC 323-10: Overall](https://asc.understandingaccounting.org/asc/323/10/): [JSON](https://asc.understandingaccounting.org/asc/323/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/323/10/index.md)
- [ASC 323-30: Partnerships, Joint Ventures, and Limited Liability Entities](https://asc.understandingaccounting.org/asc/323/30/): [JSON](https://asc.understandingaccounting.org/asc/323/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/323/30/index.md)
- [ASC 323-740: Income Taxes—Proportional Amortization Method](https://asc.understandingaccounting.org/asc/323/740/): [JSON](https://asc.understandingaccounting.org/asc/323/740/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/323/740/index.md)
- [ASC 323-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/323/932/): [JSON](https://asc.understandingaccounting.org/asc/323/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/323/932/index.md)
- [ASC 323-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/323/946/): [JSON](https://asc.understandingaccounting.org/asc/323/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/323/946/index.md)
- [ASC 323-970: Real Estate—General](https://asc.understandingaccounting.org/asc/323/970/): [JSON](https://asc.understandingaccounting.org/asc/323/970/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/323/970/index.md)
- [ASC 323-974: Real Estate—Real Estate Investment Trusts](https://asc.understandingaccounting.org/asc/323/974/): [JSON](https://asc.understandingaccounting.org/asc/323/974/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/323/974/index.md)

## ASC 325: Investments—Other

[Topic overview](https://asc.understandingaccounting.org/asc/325/) · [JSON](https://asc.understandingaccounting.org/asc/325/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/index.md)

- [ASC 325-10: Overall](https://asc.understandingaccounting.org/asc/325/10/): [JSON](https://asc.understandingaccounting.org/asc/325/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/10/index.md)
- [ASC 325-20: Cost Method Investments](https://asc.understandingaccounting.org/asc/325/20/): [JSON](https://asc.understandingaccounting.org/asc/325/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/20/index.md)
- [ASC 325-30: Investments in Insurance Contracts](https://asc.understandingaccounting.org/asc/325/30/): [JSON](https://asc.understandingaccounting.org/asc/325/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/30/index.md)
- [ASC 325-40: Beneficial Interests in Securitized Financial Assets](https://asc.understandingaccounting.org/asc/325/40/): [JSON](https://asc.understandingaccounting.org/asc/325/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/40/index.md)
- [ASC 325-905: Agriculture](https://asc.understandingaccounting.org/asc/325/905/): [JSON](https://asc.understandingaccounting.org/asc/325/905/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/905/index.md)
- [ASC 325-940: Financial Services—Brokers and Dealers](https://asc.understandingaccounting.org/asc/325/940/): [JSON](https://asc.understandingaccounting.org/asc/325/940/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/940/index.md)
- [ASC 325-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/325/942/): [JSON](https://asc.understandingaccounting.org/asc/325/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/942/index.md)
- [ASC 325-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/325/944/): [JSON](https://asc.understandingaccounting.org/asc/325/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/944/index.md)
- [ASC 325-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/325/946/): [JSON](https://asc.understandingaccounting.org/asc/325/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/946/index.md)
- [ASC 325-954: Health Care Entities](https://asc.understandingaccounting.org/asc/325/954/): [JSON](https://asc.understandingaccounting.org/asc/325/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/954/index.md)
- [ASC 325-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/325/958/): [JSON](https://asc.understandingaccounting.org/asc/325/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/958/index.md)
- [ASC 325-960: Plan Accounting—Defined Benefit Pension Plans](https://asc.understandingaccounting.org/asc/325/960/): [JSON](https://asc.understandingaccounting.org/asc/325/960/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/960/index.md)
- [ASC 325-962: Plan Accounting—Defined Contribution Pension Plans](https://asc.understandingaccounting.org/asc/325/962/): [JSON](https://asc.understandingaccounting.org/asc/325/962/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/962/index.md)
- [ASC 325-965: Plan Accounting—Health and Welfare Benefit Plans](https://asc.understandingaccounting.org/asc/325/965/): [JSON](https://asc.understandingaccounting.org/asc/325/965/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/325/965/index.md)

## ASC 326: Financial Instruments—Credit Losses

[Topic overview](https://asc.understandingaccounting.org/asc/326/) · [JSON](https://asc.understandingaccounting.org/asc/326/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/326/index.md)

- [ASC 326-10: Overall](https://asc.understandingaccounting.org/asc/326/10/): [JSON](https://asc.understandingaccounting.org/asc/326/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/326/10/index.md)
- [ASC 326-20: Measured at Amortized Cost](https://asc.understandingaccounting.org/asc/326/20/): [JSON](https://asc.understandingaccounting.org/asc/326/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/326/20/index.md)
- [ASC 326-30: Available-for-Sale Debt Securities](https://asc.understandingaccounting.org/asc/326/30/): [JSON](https://asc.understandingaccounting.org/asc/326/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/326/30/index.md)

## ASC 330: Inventory

[Topic overview](https://asc.understandingaccounting.org/asc/330/) · [JSON](https://asc.understandingaccounting.org/asc/330/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/330/index.md)

- [ASC 330-10: Overall](https://asc.understandingaccounting.org/asc/330/10/): [JSON](https://asc.understandingaccounting.org/asc/330/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/330/10/index.md)
- [ASC 330-905: Agriculture](https://asc.understandingaccounting.org/asc/330/905/): [JSON](https://asc.understandingaccounting.org/asc/330/905/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/330/905/index.md)
- [ASC 330-908: Airlines](https://asc.understandingaccounting.org/asc/330/908/): [JSON](https://asc.understandingaccounting.org/asc/330/908/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/330/908/index.md)
- [ASC 330-910: Contractors—Construction](https://asc.understandingaccounting.org/asc/330/910/): [JSON](https://asc.understandingaccounting.org/asc/330/910/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/330/910/index.md)
- [ASC 330-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/330/912/): [JSON](https://asc.understandingaccounting.org/asc/330/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/330/912/index.md)
- [ASC 330-926: Entertainment—Films](https://asc.understandingaccounting.org/asc/330/926/): [JSON](https://asc.understandingaccounting.org/asc/330/926/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/330/926/index.md)
- [ASC 330-930: Extractive Activities—Mining](https://asc.understandingaccounting.org/asc/330/930/): [JSON](https://asc.understandingaccounting.org/asc/330/930/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/330/930/index.md)
- [ASC 330-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/330/932/): [JSON](https://asc.understandingaccounting.org/asc/330/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/330/932/index.md)
- [ASC 330-976: Real Estate—Retail Land](https://asc.understandingaccounting.org/asc/330/976/): [JSON](https://asc.understandingaccounting.org/asc/330/976/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/330/976/index.md)
- [ASC 330-978: Real Estate—Time-Sharing Activities](https://asc.understandingaccounting.org/asc/330/978/): [JSON](https://asc.understandingaccounting.org/asc/330/978/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/330/978/index.md)
- [ASC 330-985: Software](https://asc.understandingaccounting.org/asc/330/985/): [JSON](https://asc.understandingaccounting.org/asc/330/985/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/330/985/index.md)

## ASC 340: Other Assets and Deferred Costs

[Topic overview](https://asc.understandingaccounting.org/asc/340/) · [JSON](https://asc.understandingaccounting.org/asc/340/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/index.md)

- [ASC 340-10: Overall](https://asc.understandingaccounting.org/asc/340/10/): [JSON](https://asc.understandingaccounting.org/asc/340/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/10/index.md)
- [ASC 340-20: Capitalized Advertising Costs](https://asc.understandingaccounting.org/asc/340/20/): [JSON](https://asc.understandingaccounting.org/asc/340/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/20/index.md)
- [ASC 340-30: Insurance Contracts That Do Not Transfer Insurance Risk](https://asc.understandingaccounting.org/asc/340/30/): [JSON](https://asc.understandingaccounting.org/asc/340/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/30/index.md)
- [ASC 340-40: Contracts with Customers](https://asc.understandingaccounting.org/asc/340/40/): [JSON](https://asc.understandingaccounting.org/asc/340/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/40/index.md)
- [ASC 340-910: Contractors—Construction](https://asc.understandingaccounting.org/asc/340/910/): [JSON](https://asc.understandingaccounting.org/asc/340/910/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/910/index.md)
- [ASC 340-915: Development Stage Entities](https://asc.understandingaccounting.org/asc/340/915/): [JSON](https://asc.understandingaccounting.org/asc/340/915/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/915/index.md)
- [ASC 340-928: Entertainment—Music](https://asc.understandingaccounting.org/asc/340/928/): [JSON](https://asc.understandingaccounting.org/asc/340/928/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/928/index.md)
- [ASC 340-940: Financial Services—Brokers and Dealers](https://asc.understandingaccounting.org/asc/340/940/): [JSON](https://asc.understandingaccounting.org/asc/340/940/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/940/index.md)
- [ASC 340-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/340/944/): [JSON](https://asc.understandingaccounting.org/asc/340/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/944/index.md)
- [ASC 340-948: Financial Services—Mortgage Banking](https://asc.understandingaccounting.org/asc/340/948/): [JSON](https://asc.understandingaccounting.org/asc/340/948/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/948/index.md)
- [ASC 340-952: Franchisors](https://asc.understandingaccounting.org/asc/340/952/): [JSON](https://asc.understandingaccounting.org/asc/340/952/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/952/index.md)
- [ASC 340-954: Health Care Entities](https://asc.understandingaccounting.org/asc/340/954/): [JSON](https://asc.understandingaccounting.org/asc/340/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/954/index.md)
- [ASC 340-970: Real Estate—General](https://asc.understandingaccounting.org/asc/340/970/): [JSON](https://asc.understandingaccounting.org/asc/340/970/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/970/index.md)
- [ASC 340-978: Real Estate—Time-Sharing Activities](https://asc.understandingaccounting.org/asc/340/978/): [JSON](https://asc.understandingaccounting.org/asc/340/978/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/978/index.md)
- [ASC 340-980: Regulated Operations](https://asc.understandingaccounting.org/asc/340/980/): [JSON](https://asc.understandingaccounting.org/asc/340/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/340/980/index.md)

## ASC 350: Intangibles—Goodwill and Other

[Topic overview](https://asc.understandingaccounting.org/asc/350/) · [JSON](https://asc.understandingaccounting.org/asc/350/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/index.md)

- [ASC 350-10: Overall](https://asc.understandingaccounting.org/asc/350/10/): [JSON](https://asc.understandingaccounting.org/asc/350/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/10/index.md)
- [ASC 350-20: Goodwill](https://asc.understandingaccounting.org/asc/350/20/): [JSON](https://asc.understandingaccounting.org/asc/350/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/20/index.md)
- [ASC 350-30: General Intangibles Other Than Goodwill](https://asc.understandingaccounting.org/asc/350/30/): [JSON](https://asc.understandingaccounting.org/asc/350/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/30/index.md)
- [ASC 350-40: Internal-Use Software](https://asc.understandingaccounting.org/asc/350/40/): [JSON](https://asc.understandingaccounting.org/asc/350/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/40/index.md)
- [ASC 350-50: Website Development Costs](https://asc.understandingaccounting.org/asc/350/50/): [JSON](https://asc.understandingaccounting.org/asc/350/50/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/50/index.md)
- [ASC 350-60: Crypto Assets](https://asc.understandingaccounting.org/asc/350/60/): [JSON](https://asc.understandingaccounting.org/asc/350/60/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/60/index.md)
- [ASC 350-908: Airlines](https://asc.understandingaccounting.org/asc/350/908/): [JSON](https://asc.understandingaccounting.org/asc/350/908/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/908/index.md)
- [ASC 350-920: Entertainment—Broadcasters](https://asc.understandingaccounting.org/asc/350/920/): [JSON](https://asc.understandingaccounting.org/asc/350/920/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/920/index.md)
- [ASC 350-922: Entertainment—Cable Television](https://asc.understandingaccounting.org/asc/350/922/): [JSON](https://asc.understandingaccounting.org/asc/350/922/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/922/index.md)
- [ASC 350-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/350/932/): [JSON](https://asc.understandingaccounting.org/asc/350/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/932/index.md)
- [ASC 350-950: Financial Services—Title Plant](https://asc.understandingaccounting.org/asc/350/950/): [JSON](https://asc.understandingaccounting.org/asc/350/950/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/950/index.md)
- [ASC 350-980: Regulated Operations](https://asc.understandingaccounting.org/asc/350/980/): [JSON](https://asc.understandingaccounting.org/asc/350/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/980/index.md)
- [ASC 350-985: Software](https://asc.understandingaccounting.org/asc/350/985/): [JSON](https://asc.understandingaccounting.org/asc/350/985/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/350/985/index.md)

## ASC 360: Property, Plant, and Equipment

[Topic overview](https://asc.understandingaccounting.org/asc/360/) · [JSON](https://asc.understandingaccounting.org/asc/360/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/index.md)

- [ASC 360-10: Overall](https://asc.understandingaccounting.org/asc/360/10/): [JSON](https://asc.understandingaccounting.org/asc/360/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/10/index.md)
- [ASC 360-20: Real Estate Sales](https://asc.understandingaccounting.org/asc/360/20/): [JSON](https://asc.understandingaccounting.org/asc/360/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/20/index.md)
- [ASC 360-905: Agriculture](https://asc.understandingaccounting.org/asc/360/905/): [JSON](https://asc.understandingaccounting.org/asc/360/905/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/905/index.md)
- [ASC 360-908: Airlines](https://asc.understandingaccounting.org/asc/360/908/): [JSON](https://asc.understandingaccounting.org/asc/360/908/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/908/index.md)
- [ASC 360-910: Contractors—Construction](https://asc.understandingaccounting.org/asc/360/910/): [JSON](https://asc.understandingaccounting.org/asc/360/910/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/910/index.md)
- [ASC 360-922: Entertainment—Cable Television](https://asc.understandingaccounting.org/asc/360/922/): [JSON](https://asc.understandingaccounting.org/asc/360/922/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/922/index.md)
- [ASC 360-930: Extractive Activities—Mining](https://asc.understandingaccounting.org/asc/360/930/): [JSON](https://asc.understandingaccounting.org/asc/360/930/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/930/index.md)
- [ASC 360-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/360/932/): [JSON](https://asc.understandingaccounting.org/asc/360/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/932/index.md)
- [ASC 360-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/360/942/): [JSON](https://asc.understandingaccounting.org/asc/360/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/942/index.md)
- [ASC 360-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/360/944/): [JSON](https://asc.understandingaccounting.org/asc/360/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/944/index.md)
- [ASC 360-954: Health Care Entities](https://asc.understandingaccounting.org/asc/360/954/): [JSON](https://asc.understandingaccounting.org/asc/360/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/954/index.md)
- [ASC 360-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/360/958/): [JSON](https://asc.understandingaccounting.org/asc/360/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/958/index.md)
- [ASC 360-960: Plan Accounting—Defined Benefit Pension Plans](https://asc.understandingaccounting.org/asc/360/960/): [JSON](https://asc.understandingaccounting.org/asc/360/960/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/960/index.md)
- [ASC 360-962: Plan Accounting—Defined Contribution Pension Plans](https://asc.understandingaccounting.org/asc/360/962/): [JSON](https://asc.understandingaccounting.org/asc/360/962/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/962/index.md)
- [ASC 360-965: Plan Accounting—Health and Welfare Benefit Plans](https://asc.understandingaccounting.org/asc/360/965/): [JSON](https://asc.understandingaccounting.org/asc/360/965/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/965/index.md)
- [ASC 360-970: Real Estate—General](https://asc.understandingaccounting.org/asc/360/970/): [JSON](https://asc.understandingaccounting.org/asc/360/970/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/970/index.md)
- [ASC 360-972: Real Estate—Common Interest Realty Associations](https://asc.understandingaccounting.org/asc/360/972/): [JSON](https://asc.understandingaccounting.org/asc/360/972/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/972/index.md)
- [ASC 360-980: Regulated Operations](https://asc.understandingaccounting.org/asc/360/980/): [JSON](https://asc.understandingaccounting.org/asc/360/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/360/980/index.md)

## ASC 405: Liabilities

[Topic overview](https://asc.understandingaccounting.org/asc/405/) · [JSON](https://asc.understandingaccounting.org/asc/405/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/index.md)

- [ASC 405-10: Overall](https://asc.understandingaccounting.org/asc/405/10/): [JSON](https://asc.understandingaccounting.org/asc/405/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/10/index.md)
- [ASC 405-20: Extinguishments of Liabilities](https://asc.understandingaccounting.org/asc/405/20/): [JSON](https://asc.understandingaccounting.org/asc/405/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/20/index.md)
- [ASC 405-30: Insurance-Related Assessments](https://asc.understandingaccounting.org/asc/405/30/): [JSON](https://asc.understandingaccounting.org/asc/405/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/30/index.md)
- [ASC 405-40: Obligations Resulting from Joint and Several Liability Arrangements](https://asc.understandingaccounting.org/asc/405/40/): [JSON](https://asc.understandingaccounting.org/asc/405/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/40/index.md)
- [ASC 405-50: Liabilities—Supplier Finance Programs](https://asc.understandingaccounting.org/asc/405/50/): [JSON](https://asc.understandingaccounting.org/asc/405/50/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/50/index.md)
- [ASC 405-905: Agriculture](https://asc.understandingaccounting.org/asc/405/905/): [JSON](https://asc.understandingaccounting.org/asc/405/905/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/905/index.md)
- [ASC 405-910: Contractors—Construction](https://asc.understandingaccounting.org/asc/405/910/): [JSON](https://asc.understandingaccounting.org/asc/405/910/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/910/index.md)
- [ASC 405-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/405/912/): [JSON](https://asc.understandingaccounting.org/asc/405/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/912/index.md)
- [ASC 405-920: Entertainment—Broadcasters](https://asc.understandingaccounting.org/asc/405/920/): [JSON](https://asc.understandingaccounting.org/asc/405/920/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/920/index.md)
- [ASC 405-924: Entertainment—Casinos](https://asc.understandingaccounting.org/asc/405/924/): [JSON](https://asc.understandingaccounting.org/asc/405/924/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/924/index.md)
- [ASC 405-926: Entertainment—Films](https://asc.understandingaccounting.org/asc/405/926/): [JSON](https://asc.understandingaccounting.org/asc/405/926/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/926/index.md)
- [ASC 405-928: Entertainment—Music](https://asc.understandingaccounting.org/asc/405/928/): [JSON](https://asc.understandingaccounting.org/asc/405/928/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/928/index.md)
- [ASC 405-940: Financial Services—Brokers and Dealers](https://asc.understandingaccounting.org/asc/405/940/): [JSON](https://asc.understandingaccounting.org/asc/405/940/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/940/index.md)
- [ASC 405-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/405/942/): [JSON](https://asc.understandingaccounting.org/asc/405/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/942/index.md)
- [ASC 405-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/405/944/): [JSON](https://asc.understandingaccounting.org/asc/405/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/944/index.md)
- [ASC 405-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/405/946/): [JSON](https://asc.understandingaccounting.org/asc/405/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/946/index.md)
- [ASC 405-954: Health Care Entities](https://asc.understandingaccounting.org/asc/405/954/): [JSON](https://asc.understandingaccounting.org/asc/405/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/954/index.md)
- [ASC 405-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/405/958/): [JSON](https://asc.understandingaccounting.org/asc/405/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/958/index.md)
- [ASC 405-980: Regulated Operations](https://asc.understandingaccounting.org/asc/405/980/): [JSON](https://asc.understandingaccounting.org/asc/405/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/405/980/index.md)

## ASC 410: Asset Retirement and Environmental Obligations

[Topic overview](https://asc.understandingaccounting.org/asc/410/) · [JSON](https://asc.understandingaccounting.org/asc/410/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/410/index.md)

- [ASC 410-10: Overall](https://asc.understandingaccounting.org/asc/410/10/): [JSON](https://asc.understandingaccounting.org/asc/410/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/410/10/index.md)
- [ASC 410-20: Asset Retirement Obligations](https://asc.understandingaccounting.org/asc/410/20/): [JSON](https://asc.understandingaccounting.org/asc/410/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/410/20/index.md)
- [ASC 410-30: Environmental Obligations](https://asc.understandingaccounting.org/asc/410/30/): [JSON](https://asc.understandingaccounting.org/asc/410/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/410/30/index.md)
- [ASC 410-980: Regulated Operations](https://asc.understandingaccounting.org/asc/410/980/): [JSON](https://asc.understandingaccounting.org/asc/410/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/410/980/index.md)

## ASC 420: Exit or Disposal Cost Obligations

[Topic overview](https://asc.understandingaccounting.org/asc/420/) · [JSON](https://asc.understandingaccounting.org/asc/420/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/420/index.md)

- [ASC 420-10: Overall](https://asc.understandingaccounting.org/asc/420/10/): [JSON](https://asc.understandingaccounting.org/asc/420/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/420/10/index.md)

## ASC 430: Deferred Revenue

[Topic overview](https://asc.understandingaccounting.org/asc/430/) · [JSON](https://asc.understandingaccounting.org/asc/430/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/430/index.md)

- [ASC 430-10: Overall](https://asc.understandingaccounting.org/asc/430/10/): [JSON](https://asc.understandingaccounting.org/asc/430/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/430/10/index.md)
- [ASC 430-922: Entertainment—Cable Television](https://asc.understandingaccounting.org/asc/430/922/): [JSON](https://asc.understandingaccounting.org/asc/430/922/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/430/922/index.md)
- [ASC 430-926: Entertainment—Films](https://asc.understandingaccounting.org/asc/430/926/): [JSON](https://asc.understandingaccounting.org/asc/430/926/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/430/926/index.md)
- [ASC 430-928: Entertainment—Music](https://asc.understandingaccounting.org/asc/430/928/): [JSON](https://asc.understandingaccounting.org/asc/430/928/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/430/928/index.md)
- [ASC 430-954: Health Care Entities](https://asc.understandingaccounting.org/asc/430/954/): [JSON](https://asc.understandingaccounting.org/asc/430/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/430/954/index.md)
- [ASC 430-972: Real Estate—Common Interest Realty Associations](https://asc.understandingaccounting.org/asc/430/972/): [JSON](https://asc.understandingaccounting.org/asc/430/972/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/430/972/index.md)

## ASC 440: Commitments

[Topic overview](https://asc.understandingaccounting.org/asc/440/) · [JSON](https://asc.understandingaccounting.org/asc/440/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/440/index.md)

- [ASC 440-10: Overall](https://asc.understandingaccounting.org/asc/440/10/): [JSON](https://asc.understandingaccounting.org/asc/440/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/440/10/index.md)
- [ASC 440-920: Entertainment—Broadcasters](https://asc.understandingaccounting.org/asc/440/920/): [JSON](https://asc.understandingaccounting.org/asc/440/920/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/440/920/index.md)
- [ASC 440-928: Entertainment—Music](https://asc.understandingaccounting.org/asc/440/928/): [JSON](https://asc.understandingaccounting.org/asc/440/928/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/440/928/index.md)
- [ASC 440-952: Franchisors](https://asc.understandingaccounting.org/asc/440/952/): [JSON](https://asc.understandingaccounting.org/asc/440/952/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/440/952/index.md)
- [ASC 440-954: Health Care Entities](https://asc.understandingaccounting.org/asc/440/954/): [JSON](https://asc.understandingaccounting.org/asc/440/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/440/954/index.md)

## ASC 450: Contingencies

[Topic overview](https://asc.understandingaccounting.org/asc/450/) · [JSON](https://asc.understandingaccounting.org/asc/450/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/450/index.md)

- [ASC 450-10: Overall](https://asc.understandingaccounting.org/asc/450/10/): [JSON](https://asc.understandingaccounting.org/asc/450/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/450/10/index.md)
- [ASC 450-20: Loss Contingencies](https://asc.understandingaccounting.org/asc/450/20/): [JSON](https://asc.understandingaccounting.org/asc/450/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/450/20/index.md)
- [ASC 450-30: Gain Contingencies](https://asc.understandingaccounting.org/asc/450/30/): [JSON](https://asc.understandingaccounting.org/asc/450/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/450/30/index.md)
- [ASC 450-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/450/912/): [JSON](https://asc.understandingaccounting.org/asc/450/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/450/912/index.md)
- [ASC 450-954: Health Care Entities](https://asc.understandingaccounting.org/asc/450/954/): [JSON](https://asc.understandingaccounting.org/asc/450/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/450/954/index.md)
- [ASC 450-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/450/958/): [JSON](https://asc.understandingaccounting.org/asc/450/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/450/958/index.md)
- [ASC 450-980: Regulated Operations](https://asc.understandingaccounting.org/asc/450/980/): [JSON](https://asc.understandingaccounting.org/asc/450/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/450/980/index.md)

## ASC 460: Guarantees

[Topic overview](https://asc.understandingaccounting.org/asc/460/) · [JSON](https://asc.understandingaccounting.org/asc/460/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/460/index.md)

- [ASC 460-10: Overall](https://asc.understandingaccounting.org/asc/460/10/): [JSON](https://asc.understandingaccounting.org/asc/460/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/460/10/index.md)
- [ASC 460-954: Health Care Entities](https://asc.understandingaccounting.org/asc/460/954/): [JSON](https://asc.understandingaccounting.org/asc/460/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/460/954/index.md)

## ASC 470: Debt

[Topic overview](https://asc.understandingaccounting.org/asc/470/) · [JSON](https://asc.understandingaccounting.org/asc/470/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/index.md)

- [ASC 470-10: Overall](https://asc.understandingaccounting.org/asc/470/10/): [JSON](https://asc.understandingaccounting.org/asc/470/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/10/index.md)
- [ASC 470-20: Debt with Conversion and Other Options](https://asc.understandingaccounting.org/asc/470/20/): [JSON](https://asc.understandingaccounting.org/asc/470/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/20/index.md)
- [ASC 470-30: Participating Mortgage Loans](https://asc.understandingaccounting.org/asc/470/30/): [JSON](https://asc.understandingaccounting.org/asc/470/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/30/index.md)
- [ASC 470-40: Product Financing Arrangements](https://asc.understandingaccounting.org/asc/470/40/): [JSON](https://asc.understandingaccounting.org/asc/470/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/40/index.md)
- [ASC 470-50: Modifications and Extinguishments](https://asc.understandingaccounting.org/asc/470/50/): [JSON](https://asc.understandingaccounting.org/asc/470/50/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/50/index.md)
- [ASC 470-60: Troubled Debt Restructurings by Debtors](https://asc.understandingaccounting.org/asc/470/60/): [JSON](https://asc.understandingaccounting.org/asc/470/60/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/60/index.md)
- [ASC 470-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/470/932/): [JSON](https://asc.understandingaccounting.org/asc/470/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/932/index.md)
- [ASC 470-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/470/942/): [JSON](https://asc.understandingaccounting.org/asc/470/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/942/index.md)
- [ASC 470-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/470/944/): [JSON](https://asc.understandingaccounting.org/asc/470/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/944/index.md)
- [ASC 470-954: Health Care Entities](https://asc.understandingaccounting.org/asc/470/954/): [JSON](https://asc.understandingaccounting.org/asc/470/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/954/index.md)
- [ASC 470-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/470/958/): [JSON](https://asc.understandingaccounting.org/asc/470/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/958/index.md)
- [ASC 470-970: Real Estate—General](https://asc.understandingaccounting.org/asc/470/970/): [JSON](https://asc.understandingaccounting.org/asc/470/970/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/970/index.md)
- [ASC 470-980: Regulated Operations](https://asc.understandingaccounting.org/asc/470/980/): [JSON](https://asc.understandingaccounting.org/asc/470/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/470/980/index.md)

## ASC 480: Distinguishing Liabilities from Equity

[Topic overview](https://asc.understandingaccounting.org/asc/480/) · [JSON](https://asc.understandingaccounting.org/asc/480/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/480/index.md)

- [ASC 480-10: Overall](https://asc.understandingaccounting.org/asc/480/10/): [JSON](https://asc.understandingaccounting.org/asc/480/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/480/10/index.md)

## ASC 505: Equity

[Topic overview](https://asc.understandingaccounting.org/asc/505/) · [JSON](https://asc.understandingaccounting.org/asc/505/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/505/index.md)

- [ASC 505-10: Overall](https://asc.understandingaccounting.org/asc/505/10/): [JSON](https://asc.understandingaccounting.org/asc/505/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/505/10/index.md)
- [ASC 505-20: Stock Dividends and Stock Splits](https://asc.understandingaccounting.org/asc/505/20/): [JSON](https://asc.understandingaccounting.org/asc/505/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/505/20/index.md)
- [ASC 505-30: Treasury Stock](https://asc.understandingaccounting.org/asc/505/30/): [JSON](https://asc.understandingaccounting.org/asc/505/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/505/30/index.md)
- [ASC 505-50: Equity-Based Payments to Non-Employees](https://asc.understandingaccounting.org/asc/505/50/): [JSON](https://asc.understandingaccounting.org/asc/505/50/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/505/50/index.md)
- [ASC 505-60: Spinoffs and Reverse Spinoffs](https://asc.understandingaccounting.org/asc/505/60/): [JSON](https://asc.understandingaccounting.org/asc/505/60/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/505/60/index.md)
- [ASC 505-905: Agriculture](https://asc.understandingaccounting.org/asc/505/905/): [JSON](https://asc.understandingaccounting.org/asc/505/905/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/505/905/index.md)
- [ASC 505-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/505/942/): [JSON](https://asc.understandingaccounting.org/asc/505/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/505/942/index.md)
- [ASC 505-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/505/944/): [JSON](https://asc.understandingaccounting.org/asc/505/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/505/944/index.md)
- [ASC 505-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/505/946/): [JSON](https://asc.understandingaccounting.org/asc/505/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/505/946/index.md)

## ASC 605: Revenue Recognition

[Topic overview](https://asc.understandingaccounting.org/asc/605/) · [JSON](https://asc.understandingaccounting.org/asc/605/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/index.md)

- [ASC 605-10: Overall](https://asc.understandingaccounting.org/asc/605/10/): [JSON](https://asc.understandingaccounting.org/asc/605/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/10/index.md)
- [ASC 605-15: Products](https://asc.understandingaccounting.org/asc/605/15/): [JSON](https://asc.understandingaccounting.org/asc/605/15/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/15/index.md)
- [ASC 605-20: Services](https://asc.understandingaccounting.org/asc/605/20/): [JSON](https://asc.understandingaccounting.org/asc/605/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/20/index.md)
- [ASC 605-25: Multiple-Element Arrangements](https://asc.understandingaccounting.org/asc/605/25/): [JSON](https://asc.understandingaccounting.org/asc/605/25/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/25/index.md)
- [ASC 605-28: Milestone Method](https://asc.understandingaccounting.org/asc/605/28/): [JSON](https://asc.understandingaccounting.org/asc/605/28/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/28/index.md)
- [ASC 605-30: Rights to Use](https://asc.understandingaccounting.org/asc/605/30/): [JSON](https://asc.understandingaccounting.org/asc/605/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/30/index.md)
- [ASC 605-35: Construction-Type and Production-Type Contracts](https://asc.understandingaccounting.org/asc/605/35/): [JSON](https://asc.understandingaccounting.org/asc/605/35/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/35/index.md)
- [ASC 605-40: Gains and Losses](https://asc.understandingaccounting.org/asc/605/40/): [JSON](https://asc.understandingaccounting.org/asc/605/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/40/index.md)
- [ASC 605-45: Principal Agent Considerations](https://asc.understandingaccounting.org/asc/605/45/): [JSON](https://asc.understandingaccounting.org/asc/605/45/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/45/index.md)
- [ASC 605-50: Customer Payments and Incentives](https://asc.understandingaccounting.org/asc/605/50/): [JSON](https://asc.understandingaccounting.org/asc/605/50/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/50/index.md)
- [ASC 605-905: Agriculture](https://asc.understandingaccounting.org/asc/605/905/): [JSON](https://asc.understandingaccounting.org/asc/605/905/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/905/index.md)
- [ASC 605-908: Airlines](https://asc.understandingaccounting.org/asc/605/908/): [JSON](https://asc.understandingaccounting.org/asc/605/908/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/908/index.md)
- [ASC 605-910: Contractors—Construction](https://asc.understandingaccounting.org/asc/605/910/): [JSON](https://asc.understandingaccounting.org/asc/605/910/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/910/index.md)
- [ASC 605-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/605/912/): [JSON](https://asc.understandingaccounting.org/asc/605/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/912/index.md)
- [ASC 605-915: Development Stage Entities](https://asc.understandingaccounting.org/asc/605/915/): [JSON](https://asc.understandingaccounting.org/asc/605/915/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/915/index.md)
- [ASC 605-920: Entertainment—Broadcasters](https://asc.understandingaccounting.org/asc/605/920/): [JSON](https://asc.understandingaccounting.org/asc/605/920/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/920/index.md)
- [ASC 605-922: Entertainment—Cable Television](https://asc.understandingaccounting.org/asc/605/922/): [JSON](https://asc.understandingaccounting.org/asc/605/922/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/922/index.md)
- [ASC 605-924: Entertainment—Casinos](https://asc.understandingaccounting.org/asc/605/924/): [JSON](https://asc.understandingaccounting.org/asc/605/924/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/924/index.md)
- [ASC 605-926: Entertainment—Films](https://asc.understandingaccounting.org/asc/605/926/): [JSON](https://asc.understandingaccounting.org/asc/605/926/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/926/index.md)
- [ASC 605-928: Entertainment—Music](https://asc.understandingaccounting.org/asc/605/928/): [JSON](https://asc.understandingaccounting.org/asc/605/928/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/928/index.md)
- [ASC 605-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/605/932/): [JSON](https://asc.understandingaccounting.org/asc/605/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/932/index.md)
- [ASC 605-940: Financial Services—Brokers and Dealers](https://asc.understandingaccounting.org/asc/605/940/): [JSON](https://asc.understandingaccounting.org/asc/605/940/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/940/index.md)
- [ASC 605-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/605/942/): [JSON](https://asc.understandingaccounting.org/asc/605/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/942/index.md)
- [ASC 605-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/605/944/): [JSON](https://asc.understandingaccounting.org/asc/605/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/944/index.md)
- [ASC 605-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/605/946/): [JSON](https://asc.understandingaccounting.org/asc/605/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/946/index.md)
- [ASC 605-948: Financial Services—Mortgage Banking](https://asc.understandingaccounting.org/asc/605/948/): [JSON](https://asc.understandingaccounting.org/asc/605/948/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/948/index.md)
- [ASC 605-952: Franchisors](https://asc.understandingaccounting.org/asc/605/952/): [JSON](https://asc.understandingaccounting.org/asc/605/952/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/952/index.md)
- [ASC 605-954: Health Care Entities](https://asc.understandingaccounting.org/asc/605/954/): [JSON](https://asc.understandingaccounting.org/asc/605/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/954/index.md)
- [ASC 605-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/605/958/): [JSON](https://asc.understandingaccounting.org/asc/605/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/958/index.md)
- [ASC 605-970: Real Estate—General](https://asc.understandingaccounting.org/asc/605/970/): [JSON](https://asc.understandingaccounting.org/asc/605/970/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/970/index.md)
- [ASC 605-972: Real Estate—Common Interest Realty Associations](https://asc.understandingaccounting.org/asc/605/972/): [JSON](https://asc.understandingaccounting.org/asc/605/972/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/972/index.md)
- [ASC 605-974: Real Estate—Real Estate Investment Trusts](https://asc.understandingaccounting.org/asc/605/974/): [JSON](https://asc.understandingaccounting.org/asc/605/974/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/974/index.md)
- [ASC 605-976: Real Estate—Retail Land](https://asc.understandingaccounting.org/asc/605/976/): [JSON](https://asc.understandingaccounting.org/asc/605/976/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/976/index.md)
- [ASC 605-978: Real Estate—Time-Sharing Activities](https://asc.understandingaccounting.org/asc/605/978/): [JSON](https://asc.understandingaccounting.org/asc/605/978/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/978/index.md)
- [ASC 605-980: Regulated Operations](https://asc.understandingaccounting.org/asc/605/980/): [JSON](https://asc.understandingaccounting.org/asc/605/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/980/index.md)
- [ASC 605-985: Software](https://asc.understandingaccounting.org/asc/605/985/): [JSON](https://asc.understandingaccounting.org/asc/605/985/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/605/985/index.md)

## ASC 606: Revenue from Contracts with Customers

[Topic overview](https://asc.understandingaccounting.org/asc/606/) · [JSON](https://asc.understandingaccounting.org/asc/606/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/606/index.md)

- [ASC 606-10: Overall](https://asc.understandingaccounting.org/asc/606/10/): [JSON](https://asc.understandingaccounting.org/asc/606/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/606/10/index.md)
- [ASC 606-952: Franchisors](https://asc.understandingaccounting.org/asc/606/952/): [JSON](https://asc.understandingaccounting.org/asc/606/952/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/606/952/index.md)

## ASC 610: Other Income

[Topic overview](https://asc.understandingaccounting.org/asc/610/) · [JSON](https://asc.understandingaccounting.org/asc/610/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/610/index.md)

- [ASC 610-10: Overall](https://asc.understandingaccounting.org/asc/610/10/): [JSON](https://asc.understandingaccounting.org/asc/610/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/610/10/index.md)
- [ASC 610-20: Gains and Losses from the Derecognition of Nonfinancial Assets](https://asc.understandingaccounting.org/asc/610/20/): [JSON](https://asc.understandingaccounting.org/asc/610/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/610/20/index.md)
- [ASC 610-30: Gains and Losses on Involuntary Conversions](https://asc.understandingaccounting.org/asc/610/30/): [JSON](https://asc.understandingaccounting.org/asc/610/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/610/30/index.md)

## ASC 705: Cost of Sales and Services

[Topic overview](https://asc.understandingaccounting.org/asc/705/) · [JSON](https://asc.understandingaccounting.org/asc/705/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/705/index.md)

- [ASC 705-10: Overall](https://asc.understandingaccounting.org/asc/705/10/): [JSON](https://asc.understandingaccounting.org/asc/705/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/705/10/index.md)
- [ASC 705-20: Accounting for Consideration Received from a Vendor](https://asc.understandingaccounting.org/asc/705/20/): [JSON](https://asc.understandingaccounting.org/asc/705/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/705/20/index.md)
- [ASC 705-905: Agriculture](https://asc.understandingaccounting.org/asc/705/905/): [JSON](https://asc.understandingaccounting.org/asc/705/905/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/705/905/index.md)
- [ASC 705-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/705/912/): [JSON](https://asc.understandingaccounting.org/asc/705/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/705/912/index.md)
- [ASC 705-926: Entertainment—Films](https://asc.understandingaccounting.org/asc/705/926/): [JSON](https://asc.understandingaccounting.org/asc/705/926/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/705/926/index.md)
- [ASC 705-976: Real Estate—Retail Land](https://asc.understandingaccounting.org/asc/705/976/): [JSON](https://asc.understandingaccounting.org/asc/705/976/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/705/976/index.md)
- [ASC 705-985: Software](https://asc.understandingaccounting.org/asc/705/985/): [JSON](https://asc.understandingaccounting.org/asc/705/985/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/705/985/index.md)

## ASC 710: Compensation—General

[Topic overview](https://asc.understandingaccounting.org/asc/710/) · [JSON](https://asc.understandingaccounting.org/asc/710/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/710/index.md)

- [ASC 710-10: Overall](https://asc.understandingaccounting.org/asc/710/10/): [JSON](https://asc.understandingaccounting.org/asc/710/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/710/10/index.md)
- [ASC 710-908: Airlines](https://asc.understandingaccounting.org/asc/710/908/): [JSON](https://asc.understandingaccounting.org/asc/710/908/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/710/908/index.md)
- [ASC 710-980: Regulated Operations](https://asc.understandingaccounting.org/asc/710/980/): [JSON](https://asc.understandingaccounting.org/asc/710/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/710/980/index.md)

## ASC 712: Compensation—Nonretirement Postemployment Benefits

[Topic overview](https://asc.understandingaccounting.org/asc/712/) · [JSON](https://asc.understandingaccounting.org/asc/712/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/712/index.md)

- [ASC 712-10: Overall](https://asc.understandingaccounting.org/asc/712/10/): [JSON](https://asc.understandingaccounting.org/asc/712/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/712/10/index.md)

## ASC 715: Compensation—Retirement Benefits

[Topic overview](https://asc.understandingaccounting.org/asc/715/) · [JSON](https://asc.understandingaccounting.org/asc/715/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/715/index.md)

- [ASC 715-10: Overall](https://asc.understandingaccounting.org/asc/715/10/): [JSON](https://asc.understandingaccounting.org/asc/715/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/715/10/index.md)
- [ASC 715-20: Defined Benefit Plans—General](https://asc.understandingaccounting.org/asc/715/20/): [JSON](https://asc.understandingaccounting.org/asc/715/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/715/20/index.md)
- [ASC 715-30: Defined Benefit Plans—Pension](https://asc.understandingaccounting.org/asc/715/30/): [JSON](https://asc.understandingaccounting.org/asc/715/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/715/30/index.md)
- [ASC 715-60: Defined Benefit Plans—Other Postretirement](https://asc.understandingaccounting.org/asc/715/60/): [JSON](https://asc.understandingaccounting.org/asc/715/60/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/715/60/index.md)
- [ASC 715-70: Defined Contribution Plans](https://asc.understandingaccounting.org/asc/715/70/): [JSON](https://asc.understandingaccounting.org/asc/715/70/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/715/70/index.md)
- [ASC 715-80: Multiemployer Plans](https://asc.understandingaccounting.org/asc/715/80/): [JSON](https://asc.understandingaccounting.org/asc/715/80/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/715/80/index.md)
- [ASC 715-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/715/912/): [JSON](https://asc.understandingaccounting.org/asc/715/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/715/912/index.md)
- [ASC 715-930: Extractive Activities—Mining](https://asc.understandingaccounting.org/asc/715/930/): [JSON](https://asc.understandingaccounting.org/asc/715/930/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/715/930/index.md)
- [ASC 715-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/715/958/): [JSON](https://asc.understandingaccounting.org/asc/715/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/715/958/index.md)
- [ASC 715-980: Regulated Operations](https://asc.understandingaccounting.org/asc/715/980/): [JSON](https://asc.understandingaccounting.org/asc/715/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/715/980/index.md)

## ASC 718: Compensation—Stock Compensation

[Topic overview](https://asc.understandingaccounting.org/asc/718/) · [JSON](https://asc.understandingaccounting.org/asc/718/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/718/index.md)

- [ASC 718-10: Overall](https://asc.understandingaccounting.org/asc/718/10/): [JSON](https://asc.understandingaccounting.org/asc/718/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/718/10/index.md)
- [ASC 718-20: Awards Classified as Equity](https://asc.understandingaccounting.org/asc/718/20/): [JSON](https://asc.understandingaccounting.org/asc/718/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/718/20/index.md)
- [ASC 718-30: Awards Classified as Liabilities](https://asc.understandingaccounting.org/asc/718/30/): [JSON](https://asc.understandingaccounting.org/asc/718/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/718/30/index.md)
- [ASC 718-40: Employee Stock Ownership Plans](https://asc.understandingaccounting.org/asc/718/40/): [JSON](https://asc.understandingaccounting.org/asc/718/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/718/40/index.md)
- [ASC 718-50: Employee Share Purchase Plans](https://asc.understandingaccounting.org/asc/718/50/): [JSON](https://asc.understandingaccounting.org/asc/718/50/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/718/50/index.md)
- [ASC 718-740: Income Taxes](https://asc.understandingaccounting.org/asc/718/740/): [JSON](https://asc.understandingaccounting.org/asc/718/740/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/718/740/index.md)

## ASC 720: Other Expenses

[Topic overview](https://asc.understandingaccounting.org/asc/720/) · [JSON](https://asc.understandingaccounting.org/asc/720/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/index.md)

- [ASC 720-10: Overall](https://asc.understandingaccounting.org/asc/720/10/): [JSON](https://asc.understandingaccounting.org/asc/720/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/10/index.md)
- [ASC 720-15: Start-Up Costs](https://asc.understandingaccounting.org/asc/720/15/): [JSON](https://asc.understandingaccounting.org/asc/720/15/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/15/index.md)
- [ASC 720-20: Insurance Costs](https://asc.understandingaccounting.org/asc/720/20/): [JSON](https://asc.understandingaccounting.org/asc/720/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/20/index.md)
- [ASC 720-25: Contributions Made](https://asc.understandingaccounting.org/asc/720/25/): [JSON](https://asc.understandingaccounting.org/asc/720/25/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/25/index.md)
- [ASC 720-30: Real and Personal Property Taxes](https://asc.understandingaccounting.org/asc/720/30/): [JSON](https://asc.understandingaccounting.org/asc/720/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/30/index.md)
- [ASC 720-35: Advertising Costs](https://asc.understandingaccounting.org/asc/720/35/): [JSON](https://asc.understandingaccounting.org/asc/720/35/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/35/index.md)
- [ASC 720-40: Electronic Equipment Waste Obligations](https://asc.understandingaccounting.org/asc/720/40/): [JSON](https://asc.understandingaccounting.org/asc/720/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/40/index.md)
- [ASC 720-45: Business and Technology Reengineering](https://asc.understandingaccounting.org/asc/720/45/): [JSON](https://asc.understandingaccounting.org/asc/720/45/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/45/index.md)
- [ASC 720-50: Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers](https://asc.understandingaccounting.org/asc/720/50/): [JSON](https://asc.understandingaccounting.org/asc/720/50/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/50/index.md)
- [ASC 720-908: Airlines](https://asc.understandingaccounting.org/asc/720/908/): [JSON](https://asc.understandingaccounting.org/asc/720/908/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/908/index.md)
- [ASC 720-922: Entertainment—Cable Television](https://asc.understandingaccounting.org/asc/720/922/): [JSON](https://asc.understandingaccounting.org/asc/720/922/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/922/index.md)
- [ASC 720-924: Entertainment—Casinos](https://asc.understandingaccounting.org/asc/720/924/): [JSON](https://asc.understandingaccounting.org/asc/720/924/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/924/index.md)
- [ASC 720-926: Entertainment—Films](https://asc.understandingaccounting.org/asc/720/926/): [JSON](https://asc.understandingaccounting.org/asc/720/926/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/926/index.md)
- [ASC 720-928: Entertainment—Music](https://asc.understandingaccounting.org/asc/720/928/): [JSON](https://asc.understandingaccounting.org/asc/720/928/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/928/index.md)
- [ASC 720-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/720/932/): [JSON](https://asc.understandingaccounting.org/asc/720/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/932/index.md)
- [ASC 720-940: Financial Services—Brokers and Dealers](https://asc.understandingaccounting.org/asc/720/940/): [JSON](https://asc.understandingaccounting.org/asc/720/940/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/940/index.md)
- [ASC 720-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/720/942/): [JSON](https://asc.understandingaccounting.org/asc/720/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/942/index.md)
- [ASC 720-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/720/944/): [JSON](https://asc.understandingaccounting.org/asc/720/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/944/index.md)
- [ASC 720-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/720/946/): [JSON](https://asc.understandingaccounting.org/asc/720/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/946/index.md)
- [ASC 720-948: Financial Services—Mortgage Banking](https://asc.understandingaccounting.org/asc/720/948/): [JSON](https://asc.understandingaccounting.org/asc/720/948/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/948/index.md)
- [ASC 720-952: Franchisors](https://asc.understandingaccounting.org/asc/720/952/): [JSON](https://asc.understandingaccounting.org/asc/720/952/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/952/index.md)
- [ASC 720-954: Health Care Entities](https://asc.understandingaccounting.org/asc/720/954/): [JSON](https://asc.understandingaccounting.org/asc/720/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/954/index.md)
- [ASC 720-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/720/958/): [JSON](https://asc.understandingaccounting.org/asc/720/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/958/index.md)
- [ASC 720-970: Real Estate—General](https://asc.understandingaccounting.org/asc/720/970/): [JSON](https://asc.understandingaccounting.org/asc/720/970/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/970/index.md)
- [ASC 720-972: Real Estate—Common Interest Realty Associations](https://asc.understandingaccounting.org/asc/720/972/): [JSON](https://asc.understandingaccounting.org/asc/720/972/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/972/index.md)
- [ASC 720-974: Real Estate—Real Estate Investment Trusts](https://asc.understandingaccounting.org/asc/720/974/): [JSON](https://asc.understandingaccounting.org/asc/720/974/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/974/index.md)
- [ASC 720-978: Real Estate—Time-Sharing Activities](https://asc.understandingaccounting.org/asc/720/978/): [JSON](https://asc.understandingaccounting.org/asc/720/978/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/720/978/index.md)

## ASC 730: Research and Development

[Topic overview](https://asc.understandingaccounting.org/asc/730/) · [JSON](https://asc.understandingaccounting.org/asc/730/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/730/index.md)

- [ASC 730-10: Overall](https://asc.understandingaccounting.org/asc/730/10/): [JSON](https://asc.understandingaccounting.org/asc/730/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/730/10/index.md)
- [ASC 730-20: Research and Development Arrangements](https://asc.understandingaccounting.org/asc/730/20/): [JSON](https://asc.understandingaccounting.org/asc/730/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/730/20/index.md)
- [ASC 730-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/730/912/): [JSON](https://asc.understandingaccounting.org/asc/730/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/730/912/index.md)
- [ASC 730-985: Software](https://asc.understandingaccounting.org/asc/730/985/): [JSON](https://asc.understandingaccounting.org/asc/730/985/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/730/985/index.md)

## ASC 740: Income Taxes

[Topic overview](https://asc.understandingaccounting.org/asc/740/) · [JSON](https://asc.understandingaccounting.org/asc/740/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/index.md)

- [ASC 740-10: Overall](https://asc.understandingaccounting.org/asc/740/10/): [JSON](https://asc.understandingaccounting.org/asc/740/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/10/index.md)
- [ASC 740-20: Intraperiod Tax Allocation](https://asc.understandingaccounting.org/asc/740/20/): [JSON](https://asc.understandingaccounting.org/asc/740/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/20/index.md)
- [ASC 740-30: Other Considerations or Special Areas](https://asc.understandingaccounting.org/asc/740/30/): [JSON](https://asc.understandingaccounting.org/asc/740/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/30/index.md)
- [ASC 740-805: Business Combinations](https://asc.understandingaccounting.org/asc/740/805/): [JSON](https://asc.understandingaccounting.org/asc/740/805/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/805/index.md)
- [ASC 740-830: Foreign Currency Matters](https://asc.understandingaccounting.org/asc/740/830/): [JSON](https://asc.understandingaccounting.org/asc/740/830/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/830/index.md)
- [ASC 740-852: Reorganizations](https://asc.understandingaccounting.org/asc/740/852/): [JSON](https://asc.understandingaccounting.org/asc/740/852/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/852/index.md)
- [ASC 740-924: Entertainment—Casinos](https://asc.understandingaccounting.org/asc/740/924/): [JSON](https://asc.understandingaccounting.org/asc/740/924/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/924/index.md)
- [ASC 740-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/740/932/): [JSON](https://asc.understandingaccounting.org/asc/740/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/932/index.md)
- [ASC 740-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/740/942/): [JSON](https://asc.understandingaccounting.org/asc/740/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/942/index.md)
- [ASC 740-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/740/944/): [JSON](https://asc.understandingaccounting.org/asc/740/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/944/index.md)
- [ASC 740-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/740/946/): [JSON](https://asc.understandingaccounting.org/asc/740/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/946/index.md)
- [ASC 740-954: Health Care Entities](https://asc.understandingaccounting.org/asc/740/954/): [JSON](https://asc.understandingaccounting.org/asc/740/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/954/index.md)
- [ASC 740-972: Real Estate—Common Interest Realty Associations](https://asc.understandingaccounting.org/asc/740/972/): [JSON](https://asc.understandingaccounting.org/asc/740/972/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/972/index.md)
- [ASC 740-980: Regulated Operations](https://asc.understandingaccounting.org/asc/740/980/): [JSON](https://asc.understandingaccounting.org/asc/740/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/980/index.md)
- [ASC 740-995: U.S. Steamship Entities](https://asc.understandingaccounting.org/asc/740/995/): [JSON](https://asc.understandingaccounting.org/asc/740/995/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/740/995/index.md)

## ASC 805: Business Combinations

[Topic overview](https://asc.understandingaccounting.org/asc/805/) · [JSON](https://asc.understandingaccounting.org/asc/805/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/805/index.md)

- [ASC 805-10: Overall](https://asc.understandingaccounting.org/asc/805/10/): [JSON](https://asc.understandingaccounting.org/asc/805/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/805/10/index.md)
- [ASC 805-20: Identifiable Assets and Liabilities, and Any Noncontrolling Interest](https://asc.understandingaccounting.org/asc/805/20/): [JSON](https://asc.understandingaccounting.org/asc/805/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/805/20/index.md)
- [ASC 805-30: Goodwill or Gain from Bargain Purchase, Including Consideration Transferred](https://asc.understandingaccounting.org/asc/805/30/): [JSON](https://asc.understandingaccounting.org/asc/805/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/805/30/index.md)
- [ASC 805-40: Reverse Acquisitions](https://asc.understandingaccounting.org/asc/805/40/): [JSON](https://asc.understandingaccounting.org/asc/805/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/805/40/index.md)
- [ASC 805-50: Related Issues](https://asc.understandingaccounting.org/asc/805/50/): [JSON](https://asc.understandingaccounting.org/asc/805/50/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/805/50/index.md)
- [ASC 805-60: Joint Venture Formations](https://asc.understandingaccounting.org/asc/805/60/): [JSON](https://asc.understandingaccounting.org/asc/805/60/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/805/60/index.md)
- [ASC 805-930: Extractive Activities—Mining](https://asc.understandingaccounting.org/asc/805/930/): [JSON](https://asc.understandingaccounting.org/asc/805/930/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/805/930/index.md)
- [ASC 805-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/805/942/): [JSON](https://asc.understandingaccounting.org/asc/805/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/805/942/index.md)
- [ASC 805-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/805/944/): [JSON](https://asc.understandingaccounting.org/asc/805/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/805/944/index.md)
- [ASC 805-954: Health Care Entities](https://asc.understandingaccounting.org/asc/805/954/): [JSON](https://asc.understandingaccounting.org/asc/805/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/805/954/index.md)
- [ASC 805-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/805/958/): [JSON](https://asc.understandingaccounting.org/asc/805/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/805/958/index.md)

## ASC 808: Collaborative Arrangements

[Topic overview](https://asc.understandingaccounting.org/asc/808/) · [JSON](https://asc.understandingaccounting.org/asc/808/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/808/index.md)

- [ASC 808-10: Overall](https://asc.understandingaccounting.org/asc/808/10/): [JSON](https://asc.understandingaccounting.org/asc/808/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/808/10/index.md)

## ASC 810: Consolidation

[Topic overview](https://asc.understandingaccounting.org/asc/810/) · [JSON](https://asc.understandingaccounting.org/asc/810/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/index.md)

- [ASC 810-10: Overall](https://asc.understandingaccounting.org/asc/810/10/): [JSON](https://asc.understandingaccounting.org/asc/810/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/10/index.md)
- [ASC 810-20: Control of Partnerships and Similar Entities](https://asc.understandingaccounting.org/asc/810/20/): [JSON](https://asc.understandingaccounting.org/asc/810/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/20/index.md)
- [ASC 810-30: Research and Development Arrangements](https://asc.understandingaccounting.org/asc/810/30/): [JSON](https://asc.understandingaccounting.org/asc/810/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/30/index.md)
- [ASC 810-910: Contractors—Construction](https://asc.understandingaccounting.org/asc/810/910/): [JSON](https://asc.understandingaccounting.org/asc/810/910/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/910/index.md)
- [ASC 810-915: Development Stage Entities](https://asc.understandingaccounting.org/asc/810/915/): [JSON](https://asc.understandingaccounting.org/asc/810/915/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/915/index.md)
- [ASC 810-930: Extractive Activities—Mining](https://asc.understandingaccounting.org/asc/810/930/): [JSON](https://asc.understandingaccounting.org/asc/810/930/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/930/index.md)
- [ASC 810-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/810/932/): [JSON](https://asc.understandingaccounting.org/asc/810/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/932/index.md)
- [ASC 810-940: Financial Services—Brokers and Dealers](https://asc.understandingaccounting.org/asc/810/940/): [JSON](https://asc.understandingaccounting.org/asc/810/940/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/940/index.md)
- [ASC 810-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/810/942/): [JSON](https://asc.understandingaccounting.org/asc/810/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/942/index.md)
- [ASC 810-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/810/946/): [JSON](https://asc.understandingaccounting.org/asc/810/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/946/index.md)
- [ASC 810-948: Financial Services—Mortgage Banking](https://asc.understandingaccounting.org/asc/810/948/): [JSON](https://asc.understandingaccounting.org/asc/810/948/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/948/index.md)
- [ASC 810-952: Franchisors](https://asc.understandingaccounting.org/asc/810/952/): [JSON](https://asc.understandingaccounting.org/asc/810/952/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/952/index.md)
- [ASC 810-954: Health Care Entities](https://asc.understandingaccounting.org/asc/810/954/): [JSON](https://asc.understandingaccounting.org/asc/810/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/954/index.md)
- [ASC 810-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/810/958/): [JSON](https://asc.understandingaccounting.org/asc/810/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/958/index.md)
- [ASC 810-970: Real Estate—General](https://asc.understandingaccounting.org/asc/810/970/): [JSON](https://asc.understandingaccounting.org/asc/810/970/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/970/index.md)
- [ASC 810-974: Real Estate—Real Estate Investment Trusts](https://asc.understandingaccounting.org/asc/810/974/): [JSON](https://asc.understandingaccounting.org/asc/810/974/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/974/index.md)
- [ASC 810-978: Real Estate—Time-Sharing Activities](https://asc.understandingaccounting.org/asc/810/978/): [JSON](https://asc.understandingaccounting.org/asc/810/978/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/978/index.md)
- [ASC 810-980: Regulated Operations](https://asc.understandingaccounting.org/asc/810/980/): [JSON](https://asc.understandingaccounting.org/asc/810/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/810/980/index.md)

## ASC 815: Derivatives and Hedging

[Topic overview](https://asc.understandingaccounting.org/asc/815/) · [JSON](https://asc.understandingaccounting.org/asc/815/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/index.md)

- [ASC 815-10: Overall](https://asc.understandingaccounting.org/asc/815/10/): [JSON](https://asc.understandingaccounting.org/asc/815/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/10/index.md)
- [ASC 815-15: Embedded Derivatives](https://asc.understandingaccounting.org/asc/815/15/): [JSON](https://asc.understandingaccounting.org/asc/815/15/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/15/index.md)
- [ASC 815-20: Hedging—General](https://asc.understandingaccounting.org/asc/815/20/): [JSON](https://asc.understandingaccounting.org/asc/815/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/20/index.md)
- [ASC 815-25: Fair Value Hedges](https://asc.understandingaccounting.org/asc/815/25/): [JSON](https://asc.understandingaccounting.org/asc/815/25/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/25/index.md)
- [ASC 815-30: Cash Flow Hedges](https://asc.understandingaccounting.org/asc/815/30/): [JSON](https://asc.understandingaccounting.org/asc/815/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/30/index.md)
- [ASC 815-35: Net Investment Hedges](https://asc.understandingaccounting.org/asc/815/35/): [JSON](https://asc.understandingaccounting.org/asc/815/35/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/35/index.md)
- [ASC 815-40: Contracts in Entity's Own Equity](https://asc.understandingaccounting.org/asc/815/40/): [JSON](https://asc.understandingaccounting.org/asc/815/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/40/index.md)
- [ASC 815-45: Weather Derivatives](https://asc.understandingaccounting.org/asc/815/45/): [JSON](https://asc.understandingaccounting.org/asc/815/45/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/45/index.md)
- [ASC 815-924: Entertainment—Casinos](https://asc.understandingaccounting.org/asc/815/924/): [JSON](https://asc.understandingaccounting.org/asc/815/924/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/924/index.md)
- [ASC 815-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/815/932/): [JSON](https://asc.understandingaccounting.org/asc/815/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/932/index.md)
- [ASC 815-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/815/944/): [JSON](https://asc.understandingaccounting.org/asc/815/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/944/index.md)
- [ASC 815-954: Health Care Entities](https://asc.understandingaccounting.org/asc/815/954/): [JSON](https://asc.understandingaccounting.org/asc/815/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/954/index.md)
- [ASC 815-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/815/958/): [JSON](https://asc.understandingaccounting.org/asc/815/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/958/index.md)
- [ASC 815-980: Regulated Operations](https://asc.understandingaccounting.org/asc/815/980/): [JSON](https://asc.understandingaccounting.org/asc/815/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/815/980/index.md)

## ASC 818: Environmental Credits and Environmental Credit Obligations

[Topic overview](https://asc.understandingaccounting.org/asc/818/) · [JSON](https://asc.understandingaccounting.org/asc/818/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/818/index.md)

- [ASC 818-10: Overall](https://asc.understandingaccounting.org/asc/818/10/): [JSON](https://asc.understandingaccounting.org/asc/818/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/818/10/index.md)
- [ASC 818-20: Environmental Credits](https://asc.understandingaccounting.org/asc/818/20/): [JSON](https://asc.understandingaccounting.org/asc/818/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/818/20/index.md)
- [ASC 818-30: Environmental Credit Obligations](https://asc.understandingaccounting.org/asc/818/30/): [JSON](https://asc.understandingaccounting.org/asc/818/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/818/30/index.md)

## ASC 820: Fair Value Measurement

[Topic overview](https://asc.understandingaccounting.org/asc/820/) · [JSON](https://asc.understandingaccounting.org/asc/820/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/820/index.md)

- [ASC 820-10: Overall](https://asc.understandingaccounting.org/asc/820/10/): [JSON](https://asc.understandingaccounting.org/asc/820/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/820/10/index.md)
- [ASC 820-940: Financial Services—Brokers and Dealers](https://asc.understandingaccounting.org/asc/820/940/): [JSON](https://asc.understandingaccounting.org/asc/820/940/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/820/940/index.md)

## ASC 825: Financial Instruments

[Topic overview](https://asc.understandingaccounting.org/asc/825/) · [JSON](https://asc.understandingaccounting.org/asc/825/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/825/index.md)

- [ASC 825-10: Overall](https://asc.understandingaccounting.org/asc/825/10/): [JSON](https://asc.understandingaccounting.org/asc/825/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/825/10/index.md)
- [ASC 825-20: Registration Payment Arrangements](https://asc.understandingaccounting.org/asc/825/20/): [JSON](https://asc.understandingaccounting.org/asc/825/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/825/20/index.md)
- [ASC 825-942: Financial Services—Depository and Lending](https://asc.understandingaccounting.org/asc/825/942/): [JSON](https://asc.understandingaccounting.org/asc/825/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/825/942/index.md)
- [ASC 825-944: Financial Services—Insurance](https://asc.understandingaccounting.org/asc/825/944/): [JSON](https://asc.understandingaccounting.org/asc/825/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/825/944/index.md)
- [ASC 825-954: Health Care Entities](https://asc.understandingaccounting.org/asc/825/954/): [JSON](https://asc.understandingaccounting.org/asc/825/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/825/954/index.md)

## ASC 830: Foreign Currency Matters

[Topic overview](https://asc.understandingaccounting.org/asc/830/) · [JSON](https://asc.understandingaccounting.org/asc/830/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/830/index.md)

- [ASC 830-10: Overall](https://asc.understandingaccounting.org/asc/830/10/): [JSON](https://asc.understandingaccounting.org/asc/830/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/830/10/index.md)
- [ASC 830-20: Foreign Currency Transactions](https://asc.understandingaccounting.org/asc/830/20/): [JSON](https://asc.understandingaccounting.org/asc/830/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/830/20/index.md)
- [ASC 830-30: Translation of Financial Statements](https://asc.understandingaccounting.org/asc/830/30/): [JSON](https://asc.understandingaccounting.org/asc/830/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/830/30/index.md)
- [ASC 830-946: Financial Services—Investment Companies](https://asc.understandingaccounting.org/asc/830/946/): [JSON](https://asc.understandingaccounting.org/asc/830/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/830/946/index.md)

## ASC 832: Government Assistance

[Topic overview](https://asc.understandingaccounting.org/asc/832/) · [JSON](https://asc.understandingaccounting.org/asc/832/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/832/index.md)

- [ASC 832-10: Overall](https://asc.understandingaccounting.org/asc/832/10/): [JSON](https://asc.understandingaccounting.org/asc/832/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/832/10/index.md)

## ASC 835: Interest

[Topic overview](https://asc.understandingaccounting.org/asc/835/) · [JSON](https://asc.understandingaccounting.org/asc/835/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/835/index.md)

- [ASC 835-10: Overall](https://asc.understandingaccounting.org/asc/835/10/): [JSON](https://asc.understandingaccounting.org/asc/835/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/835/10/index.md)
- [ASC 835-20: Capitalization of Interest](https://asc.understandingaccounting.org/asc/835/20/): [JSON](https://asc.understandingaccounting.org/asc/835/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/835/20/index.md)
- [ASC 835-30: Imputation of Interest](https://asc.understandingaccounting.org/asc/835/30/): [JSON](https://asc.understandingaccounting.org/asc/835/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/835/30/index.md)
- [ASC 835-912: Contractors—Federal Government](https://asc.understandingaccounting.org/asc/835/912/): [JSON](https://asc.understandingaccounting.org/asc/835/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/835/912/index.md)
- [ASC 835-922: Entertainment—Cable Television](https://asc.understandingaccounting.org/asc/835/922/): [JSON](https://asc.understandingaccounting.org/asc/835/922/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/835/922/index.md)
- [ASC 835-926: Entertainment—Films](https://asc.understandingaccounting.org/asc/835/926/): [JSON](https://asc.understandingaccounting.org/asc/835/926/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/835/926/index.md)
- [ASC 835-932: Extractive Activities—Oil and Gas](https://asc.understandingaccounting.org/asc/835/932/): [JSON](https://asc.understandingaccounting.org/asc/835/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/835/932/index.md)
- [ASC 835-970: Real Estate—General](https://asc.understandingaccounting.org/asc/835/970/): [JSON](https://asc.understandingaccounting.org/asc/835/970/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/835/970/index.md)
- [ASC 835-974: Real Estate—Real Estate Investment Trusts](https://asc.understandingaccounting.org/asc/835/974/): [JSON](https://asc.understandingaccounting.org/asc/835/974/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/835/974/index.md)
- [ASC 835-980: Regulated Operations](https://asc.understandingaccounting.org/asc/835/980/): [JSON](https://asc.understandingaccounting.org/asc/835/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/835/980/index.md)

## ASC 840: Leases

[Topic overview](https://asc.understandingaccounting.org/asc/840/) · [JSON](https://asc.understandingaccounting.org/asc/840/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/840/index.md)

- [ASC 840-10: Overall](https://asc.understandingaccounting.org/asc/840/10/): [JSON](https://asc.understandingaccounting.org/asc/840/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/840/10/index.md)
- [ASC 840-20: Operating Leases](https://asc.understandingaccounting.org/asc/840/20/): [JSON](https://asc.understandingaccounting.org/asc/840/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/840/20/index.md)
- [ASC 840-30: Capital Leases](https://asc.understandingaccounting.org/asc/840/30/): [JSON](https://asc.understandingaccounting.org/asc/840/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/840/30/index.md)
- [ASC 840-40: Sale-Leaseback Transactions](https://asc.understandingaccounting.org/asc/840/40/): [JSON](https://asc.understandingaccounting.org/asc/840/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/840/40/index.md)
- [ASC 840-958: Not-for-Profit Entities](https://asc.understandingaccounting.org/asc/840/958/): [JSON](https://asc.understandingaccounting.org/asc/840/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/840/958/index.md)
- [ASC 840-974: Real Estate—Real Estate Investment Trusts](https://asc.understandingaccounting.org/asc/840/974/): [JSON](https://asc.understandingaccounting.org/asc/840/974/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/840/974/index.md)
- [ASC 840-978: Real Estate—Time-Sharing Activities](https://asc.understandingaccounting.org/asc/840/978/): [JSON](https://asc.understandingaccounting.org/asc/840/978/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/840/978/index.md)
- [ASC 840-980: Regulated Operations](https://asc.understandingaccounting.org/asc/840/980/): [JSON](https://asc.understandingaccounting.org/asc/840/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/840/980/index.md)

## ASC 842: Leases

[Topic overview](https://asc.understandingaccounting.org/asc/842/) · [JSON](https://asc.understandingaccounting.org/asc/842/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/842/index.md)

- [ASC 842-10: Overall](https://asc.understandingaccounting.org/asc/842/10/): [JSON](https://asc.understandingaccounting.org/asc/842/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/842/10/index.md)
- [ASC 842-20: Lessee](https://asc.understandingaccounting.org/asc/842/20/): [JSON](https://asc.understandingaccounting.org/asc/842/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/842/20/index.md)
- [ASC 842-30: Lessor](https://asc.understandingaccounting.org/asc/842/30/): [JSON](https://asc.understandingaccounting.org/asc/842/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/842/30/index.md)
- [ASC 842-40: Sale and Leaseback Transactions](https://asc.understandingaccounting.org/asc/842/40/): [JSON](https://asc.understandingaccounting.org/asc/842/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/842/40/index.md)
- [ASC 842-50: Leveraged Lease Arrangements](https://asc.understandingaccounting.org/asc/842/50/): [JSON](https://asc.understandingaccounting.org/asc/842/50/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/842/50/index.md)
- [ASC 842-974: Real Estate—Real Estate Investment Trusts](https://asc.understandingaccounting.org/asc/842/974/): [JSON](https://asc.understandingaccounting.org/asc/842/974/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/842/974/index.md)
- [ASC 842-980: Regulated Operations](https://asc.understandingaccounting.org/asc/842/980/): [JSON](https://asc.understandingaccounting.org/asc/842/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/842/980/index.md)

## ASC 845: Nonmonetary Transactions

[Topic overview](https://asc.understandingaccounting.org/asc/845/) · [JSON](https://asc.understandingaccounting.org/asc/845/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/845/index.md)

- [ASC 845-10: Overall](https://asc.understandingaccounting.org/asc/845/10/): [JSON](https://asc.understandingaccounting.org/asc/845/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/845/10/index.md)
- [ASC 845-908: Airlines](https://asc.understandingaccounting.org/asc/845/908/): [JSON](https://asc.understandingaccounting.org/asc/845/908/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/845/908/index.md)
- [ASC 845-920: Entertainment—Broadcasters](https://asc.understandingaccounting.org/asc/845/920/): [JSON](https://asc.understandingaccounting.org/asc/845/920/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/845/920/index.md)
- [ASC 845-926: Entertainment—Films](https://asc.understandingaccounting.org/asc/845/926/): [JSON](https://asc.understandingaccounting.org/asc/845/926/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/845/926/index.md)
- [ASC 845-985: Software](https://asc.understandingaccounting.org/asc/845/985/): [JSON](https://asc.understandingaccounting.org/asc/845/985/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/845/985/index.md)

## ASC 848: Reference Rate Reform

[Topic overview](https://asc.understandingaccounting.org/asc/848/) · [JSON](https://asc.understandingaccounting.org/asc/848/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/848/index.md)

- [ASC 848-10: Overall](https://asc.understandingaccounting.org/asc/848/10/): [JSON](https://asc.understandingaccounting.org/asc/848/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/848/10/index.md)
- [ASC 848-20: Contract Modifications](https://asc.understandingaccounting.org/asc/848/20/): [JSON](https://asc.understandingaccounting.org/asc/848/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/848/20/index.md)
- [ASC 848-30: Hedging—General](https://asc.understandingaccounting.org/asc/848/30/): [JSON](https://asc.understandingaccounting.org/asc/848/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/848/30/index.md)
- [ASC 848-40: Fair Value Hedges](https://asc.understandingaccounting.org/asc/848/40/): [JSON](https://asc.understandingaccounting.org/asc/848/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/848/40/index.md)
- [ASC 848-50: Cash Flow Hedges](https://asc.understandingaccounting.org/asc/848/50/): [JSON](https://asc.understandingaccounting.org/asc/848/50/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/848/50/index.md)

## ASC 850: Related Party Disclosures

[Topic overview](https://asc.understandingaccounting.org/asc/850/) · [JSON](https://asc.understandingaccounting.org/asc/850/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/850/index.md)

- [ASC 850-10: Overall](https://asc.understandingaccounting.org/asc/850/10/): [JSON](https://asc.understandingaccounting.org/asc/850/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/850/10/index.md)
- [ASC 850-972: Real Estate—Common Interest Realty Associations](https://asc.understandingaccounting.org/asc/850/972/): [JSON](https://asc.understandingaccounting.org/asc/850/972/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/850/972/index.md)

## ASC 852: Reorganizations

[Topic overview](https://asc.understandingaccounting.org/asc/852/) · [JSON](https://asc.understandingaccounting.org/asc/852/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/852/index.md)

- [ASC 852-10: Overall](https://asc.understandingaccounting.org/asc/852/10/): [JSON](https://asc.understandingaccounting.org/asc/852/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/852/10/index.md)
- [ASC 852-20: Quasi-Reorganizations](https://asc.understandingaccounting.org/asc/852/20/): [JSON](https://asc.understandingaccounting.org/asc/852/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/852/20/index.md)

## ASC 853: Service Concession Arrangements

[Topic overview](https://asc.understandingaccounting.org/asc/853/) · [JSON](https://asc.understandingaccounting.org/asc/853/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/853/index.md)

- [ASC 853-10: Overall](https://asc.understandingaccounting.org/asc/853/10/): [JSON](https://asc.understandingaccounting.org/asc/853/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/853/10/index.md)

## ASC 855: Subsequent Events

[Topic overview](https://asc.understandingaccounting.org/asc/855/) · [JSON](https://asc.understandingaccounting.org/asc/855/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/855/index.md)

- [ASC 855-10: Overall](https://asc.understandingaccounting.org/asc/855/10/): [JSON](https://asc.understandingaccounting.org/asc/855/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/855/10/index.md)
- [ASC 855-926: Entertainment—Films](https://asc.understandingaccounting.org/asc/855/926/): [JSON](https://asc.understandingaccounting.org/asc/855/926/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/855/926/index.md)

## ASC 860: Transfers and Servicing

[Topic overview](https://asc.understandingaccounting.org/asc/860/) · [JSON](https://asc.understandingaccounting.org/asc/860/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/860/index.md)

- [ASC 860-10: Overall](https://asc.understandingaccounting.org/asc/860/10/): [JSON](https://asc.understandingaccounting.org/asc/860/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/860/10/index.md)
- [ASC 860-20: Sales of Financial Assets](https://asc.understandingaccounting.org/asc/860/20/): [JSON](https://asc.understandingaccounting.org/asc/860/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/860/20/index.md)
- [ASC 860-30: Secured Borrowing and Collateral](https://asc.understandingaccounting.org/asc/860/30/): [JSON](https://asc.understandingaccounting.org/asc/860/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/860/30/index.md)
- [ASC 860-40: Transfers to Qualifying Special Purpose Entities](https://asc.understandingaccounting.org/asc/860/40/): [JSON](https://asc.understandingaccounting.org/asc/860/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/860/40/index.md)
- [ASC 860-50: Servicing Assets and Liabilities](https://asc.understandingaccounting.org/asc/860/50/): [JSON](https://asc.understandingaccounting.org/asc/860/50/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/860/50/index.md)

## ASC 905: Agriculture

[Topic overview](https://asc.understandingaccounting.org/asc/905/) · [JSON](https://asc.understandingaccounting.org/asc/905/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/905/index.md)

- [ASC 905-10: Overall](https://asc.understandingaccounting.org/asc/905/10/): [JSON](https://asc.understandingaccounting.org/asc/905/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/905/10/index.md)

## ASC 908: Airlines

[Topic overview](https://asc.understandingaccounting.org/asc/908/) · [JSON](https://asc.understandingaccounting.org/asc/908/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/908/index.md)

- [ASC 908-10: Overall](https://asc.understandingaccounting.org/asc/908/10/): [JSON](https://asc.understandingaccounting.org/asc/908/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/908/10/index.md)

## ASC 910: Contractors—Construction

[Topic overview](https://asc.understandingaccounting.org/asc/910/) · [JSON](https://asc.understandingaccounting.org/asc/910/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/910/index.md)

- [ASC 910-10: Overall](https://asc.understandingaccounting.org/asc/910/10/): [JSON](https://asc.understandingaccounting.org/asc/910/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/910/10/index.md)
- [ASC 910-20: Contract Costs](https://asc.understandingaccounting.org/asc/910/20/): [JSON](https://asc.understandingaccounting.org/asc/910/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/910/20/index.md)

## ASC 912: Contractors—Federal Government

[Topic overview](https://asc.understandingaccounting.org/asc/912/) · [JSON](https://asc.understandingaccounting.org/asc/912/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/912/index.md)

- [ASC 912-10: Overall](https://asc.understandingaccounting.org/asc/912/10/): [JSON](https://asc.understandingaccounting.org/asc/912/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/912/10/index.md)
- [ASC 912-20: Contract Costs](https://asc.understandingaccounting.org/asc/912/20/): [JSON](https://asc.understandingaccounting.org/asc/912/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/912/20/index.md)

## ASC 915: Development Stage Entities

[Topic overview](https://asc.understandingaccounting.org/asc/915/) · [JSON](https://asc.understandingaccounting.org/asc/915/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/915/index.md)

- [ASC 915-10: Overall](https://asc.understandingaccounting.org/asc/915/10/): [JSON](https://asc.understandingaccounting.org/asc/915/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/915/10/index.md)

## ASC 920: Entertainment—Broadcasters

[Topic overview](https://asc.understandingaccounting.org/asc/920/) · [JSON](https://asc.understandingaccounting.org/asc/920/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/920/index.md)

- [ASC 920-10: Overall](https://asc.understandingaccounting.org/asc/920/10/): [JSON](https://asc.understandingaccounting.org/asc/920/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/920/10/index.md)

## ASC 922: Entertainment—Cable Television

[Topic overview](https://asc.understandingaccounting.org/asc/922/) · [JSON](https://asc.understandingaccounting.org/asc/922/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/922/index.md)

- [ASC 922-10: Overall](https://asc.understandingaccounting.org/asc/922/10/): [JSON](https://asc.understandingaccounting.org/asc/922/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/922/10/index.md)

## ASC 924: Entertainment—Casinos

[Topic overview](https://asc.understandingaccounting.org/asc/924/) · [JSON](https://asc.understandingaccounting.org/asc/924/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/924/index.md)

- [ASC 924-10: Overall](https://asc.understandingaccounting.org/asc/924/10/): [JSON](https://asc.understandingaccounting.org/asc/924/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/924/10/index.md)

## ASC 926: Entertainment—Films

[Topic overview](https://asc.understandingaccounting.org/asc/926/) · [JSON](https://asc.understandingaccounting.org/asc/926/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/926/index.md)

- [ASC 926-10: Overall](https://asc.understandingaccounting.org/asc/926/10/): [JSON](https://asc.understandingaccounting.org/asc/926/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/926/10/index.md)
- [ASC 926-20: Other Assets—Film Costs](https://asc.understandingaccounting.org/asc/926/20/): [JSON](https://asc.understandingaccounting.org/asc/926/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/926/20/index.md)

## ASC 928: Entertainment—Music

[Topic overview](https://asc.understandingaccounting.org/asc/928/) · [JSON](https://asc.understandingaccounting.org/asc/928/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/928/index.md)

- [ASC 928-10: Overall](https://asc.understandingaccounting.org/asc/928/10/): [JSON](https://asc.understandingaccounting.org/asc/928/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/928/10/index.md)

## ASC 930: Extractive Activities—Mining

[Topic overview](https://asc.understandingaccounting.org/asc/930/) · [JSON](https://asc.understandingaccounting.org/asc/930/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/930/index.md)

- [ASC 930-10: Overall](https://asc.understandingaccounting.org/asc/930/10/): [JSON](https://asc.understandingaccounting.org/asc/930/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/930/10/index.md)

## ASC 932: Extractive Activities—Oil and Gas

[Topic overview](https://asc.understandingaccounting.org/asc/932/) · [JSON](https://asc.understandingaccounting.org/asc/932/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/932/index.md)

- [ASC 932-10: Overall](https://asc.understandingaccounting.org/asc/932/10/): [JSON](https://asc.understandingaccounting.org/asc/932/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/932/10/index.md)

## ASC 940: Financial Services—Brokers and Dealers

[Topic overview](https://asc.understandingaccounting.org/asc/940/) · [JSON](https://asc.understandingaccounting.org/asc/940/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/940/index.md)

- [ASC 940-10: Overall](https://asc.understandingaccounting.org/asc/940/10/): [JSON](https://asc.understandingaccounting.org/asc/940/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/940/10/index.md)
- [ASC 940-20: Broker-Dealer Activities](https://asc.understandingaccounting.org/asc/940/20/): [JSON](https://asc.understandingaccounting.org/asc/940/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/940/20/index.md)

## ASC 942: Financial Services—Depository and Lending

[Topic overview](https://asc.understandingaccounting.org/asc/942/) · [JSON](https://asc.understandingaccounting.org/asc/942/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/942/index.md)

- [ASC 942-10: Overall](https://asc.understandingaccounting.org/asc/942/10/): [JSON](https://asc.understandingaccounting.org/asc/942/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/942/10/index.md)

## ASC 944: Financial Services—Insurance

[Topic overview](https://asc.understandingaccounting.org/asc/944/) · [JSON](https://asc.understandingaccounting.org/asc/944/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/944/index.md)

- [ASC 944-10: Overall](https://asc.understandingaccounting.org/asc/944/10/): [JSON](https://asc.understandingaccounting.org/asc/944/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/944/10/index.md)
- [ASC 944-20: Insurance Activities](https://asc.understandingaccounting.org/asc/944/20/): [JSON](https://asc.understandingaccounting.org/asc/944/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/944/20/index.md)
- [ASC 944-30: Acquisition Costs](https://asc.understandingaccounting.org/asc/944/30/): [JSON](https://asc.understandingaccounting.org/asc/944/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/944/30/index.md)
- [ASC 944-40: Claim Costs and Liabilities for Future Policy Benefits](https://asc.understandingaccounting.org/asc/944/40/): [JSON](https://asc.understandingaccounting.org/asc/944/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/944/40/index.md)
- [ASC 944-50: Policyholder Dividends](https://asc.understandingaccounting.org/asc/944/50/): [JSON](https://asc.understandingaccounting.org/asc/944/50/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/944/50/index.md)
- [ASC 944-60: Premium Deficiency and Loss Recognition](https://asc.understandingaccounting.org/asc/944/60/): [JSON](https://asc.understandingaccounting.org/asc/944/60/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/944/60/index.md)
- [ASC 944-80: Separate Accounts](https://asc.understandingaccounting.org/asc/944/80/): [JSON](https://asc.understandingaccounting.org/asc/944/80/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/944/80/index.md)

## ASC 946: Financial Services—Investment Companies

[Topic overview](https://asc.understandingaccounting.org/asc/946/) · [JSON](https://asc.understandingaccounting.org/asc/946/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/946/index.md)

- [ASC 946-10: Overall](https://asc.understandingaccounting.org/asc/946/10/): [JSON](https://asc.understandingaccounting.org/asc/946/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/946/10/index.md)
- [ASC 946-20: Investment Company Activities](https://asc.understandingaccounting.org/asc/946/20/): [JSON](https://asc.understandingaccounting.org/asc/946/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/946/20/index.md)

## ASC 948: Financial Services—Mortgage Banking

[Topic overview](https://asc.understandingaccounting.org/asc/948/) · [JSON](https://asc.understandingaccounting.org/asc/948/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/948/index.md)

- [ASC 948-10: Overall](https://asc.understandingaccounting.org/asc/948/10/): [JSON](https://asc.understandingaccounting.org/asc/948/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/948/10/index.md)

## ASC 952: Franchisors

[Topic overview](https://asc.understandingaccounting.org/asc/952/) · [JSON](https://asc.understandingaccounting.org/asc/952/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/952/index.md)

- [ASC 952-10: Overall](https://asc.understandingaccounting.org/asc/952/10/): [JSON](https://asc.understandingaccounting.org/asc/952/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/952/10/index.md)

## ASC 954: Health Care Entities

[Topic overview](https://asc.understandingaccounting.org/asc/954/) · [JSON](https://asc.understandingaccounting.org/asc/954/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/954/index.md)

- [ASC 954-10: Overall](https://asc.understandingaccounting.org/asc/954/10/): [JSON](https://asc.understandingaccounting.org/asc/954/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/954/10/index.md)

## ASC 958: Not-for-Profit Entities

[Topic overview](https://asc.understandingaccounting.org/asc/958/) · [JSON](https://asc.understandingaccounting.org/asc/958/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/958/index.md)

- [ASC 958-10: Overall](https://asc.understandingaccounting.org/asc/958/10/): [JSON](https://asc.understandingaccounting.org/asc/958/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/958/10/index.md)
- [ASC 958-20: Financially Interrelated Entities](https://asc.understandingaccounting.org/asc/958/20/): [JSON](https://asc.understandingaccounting.org/asc/958/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/958/20/index.md)
- [ASC 958-30: Split-Interest Agreements](https://asc.understandingaccounting.org/asc/958/30/): [JSON](https://asc.understandingaccounting.org/asc/958/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/958/30/index.md)

## ASC 960: Plan Accounting—Defined Benefit Pension Plans

[Topic overview](https://asc.understandingaccounting.org/asc/960/) · [JSON](https://asc.understandingaccounting.org/asc/960/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/960/index.md)

- [ASC 960-10: Overall](https://asc.understandingaccounting.org/asc/960/10/): [JSON](https://asc.understandingaccounting.org/asc/960/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/960/10/index.md)
- [ASC 960-20: Accumulated Plan Benefits](https://asc.understandingaccounting.org/asc/960/20/): [JSON](https://asc.understandingaccounting.org/asc/960/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/960/20/index.md)
- [ASC 960-30: Net Assets Available for Plan Benefits](https://asc.understandingaccounting.org/asc/960/30/): [JSON](https://asc.understandingaccounting.org/asc/960/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/960/30/index.md)
- [ASC 960-40: Terminating Plans](https://asc.understandingaccounting.org/asc/960/40/): [JSON](https://asc.understandingaccounting.org/asc/960/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/960/40/index.md)

## ASC 962: Plan Accounting—Defined Contribution Pension Plans

[Topic overview](https://asc.understandingaccounting.org/asc/962/) · [JSON](https://asc.understandingaccounting.org/asc/962/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/962/index.md)

- [ASC 962-10: Overall](https://asc.understandingaccounting.org/asc/962/10/): [JSON](https://asc.understandingaccounting.org/asc/962/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/962/10/index.md)
- [ASC 962-40: Terminating Plans](https://asc.understandingaccounting.org/asc/962/40/): [JSON](https://asc.understandingaccounting.org/asc/962/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/962/40/index.md)

## ASC 965: Plan Accounting—Health and Welfare Benefit Plans

[Topic overview](https://asc.understandingaccounting.org/asc/965/) · [JSON](https://asc.understandingaccounting.org/asc/965/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/965/index.md)

- [ASC 965-10: Overall](https://asc.understandingaccounting.org/asc/965/10/): [JSON](https://asc.understandingaccounting.org/asc/965/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/965/10/index.md)
- [ASC 965-20: Net Assets Available for Plan Benefits](https://asc.understandingaccounting.org/asc/965/20/): [JSON](https://asc.understandingaccounting.org/asc/965/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/965/20/index.md)
- [ASC 965-30: Plan Benefit Obligations](https://asc.understandingaccounting.org/asc/965/30/): [JSON](https://asc.understandingaccounting.org/asc/965/30/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/965/30/index.md)
- [ASC 965-40: Terminating Plans](https://asc.understandingaccounting.org/asc/965/40/): [JSON](https://asc.understandingaccounting.org/asc/965/40/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/965/40/index.md)

## ASC 970: Real Estate—General

[Topic overview](https://asc.understandingaccounting.org/asc/970/) · [JSON](https://asc.understandingaccounting.org/asc/970/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/970/index.md)

- [ASC 970-10: Overall](https://asc.understandingaccounting.org/asc/970/10/): [JSON](https://asc.understandingaccounting.org/asc/970/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/970/10/index.md)

## ASC 972: Real Estate—Common Interest Realty Associations

[Topic overview](https://asc.understandingaccounting.org/asc/972/) · [JSON](https://asc.understandingaccounting.org/asc/972/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/972/index.md)

- [ASC 972-10: Overall](https://asc.understandingaccounting.org/asc/972/10/): [JSON](https://asc.understandingaccounting.org/asc/972/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/972/10/index.md)

## ASC 974: Real Estate—Real Estate Investment Trusts

[Topic overview](https://asc.understandingaccounting.org/asc/974/) · [JSON](https://asc.understandingaccounting.org/asc/974/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/974/index.md)

- [ASC 974-10: Overall](https://asc.understandingaccounting.org/asc/974/10/): [JSON](https://asc.understandingaccounting.org/asc/974/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/974/10/index.md)

## ASC 976: Real Estate—Retail Land

[Topic overview](https://asc.understandingaccounting.org/asc/976/) · [JSON](https://asc.understandingaccounting.org/asc/976/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/976/index.md)

- [ASC 976-10: Overall](https://asc.understandingaccounting.org/asc/976/10/): [JSON](https://asc.understandingaccounting.org/asc/976/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/976/10/index.md)

## ASC 978: Real Estate—Time-Sharing Activities

[Topic overview](https://asc.understandingaccounting.org/asc/978/) · [JSON](https://asc.understandingaccounting.org/asc/978/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/978/index.md)

- [ASC 978-10: Overall](https://asc.understandingaccounting.org/asc/978/10/): [JSON](https://asc.understandingaccounting.org/asc/978/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/978/10/index.md)

## ASC 980: Regulated Operations

[Topic overview](https://asc.understandingaccounting.org/asc/980/) · [JSON](https://asc.understandingaccounting.org/asc/980/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/980/index.md)

- [ASC 980-10: Overall](https://asc.understandingaccounting.org/asc/980/10/): [JSON](https://asc.understandingaccounting.org/asc/980/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/980/10/index.md)
- [ASC 980-20: Discontinuation of Rate-Regulated Accounting](https://asc.understandingaccounting.org/asc/980/20/): [JSON](https://asc.understandingaccounting.org/asc/980/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/980/20/index.md)

## ASC 985: Software

[Topic overview](https://asc.understandingaccounting.org/asc/985/) · [JSON](https://asc.understandingaccounting.org/asc/985/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/985/index.md)

- [ASC 985-10: Overall](https://asc.understandingaccounting.org/asc/985/10/): [JSON](https://asc.understandingaccounting.org/asc/985/10/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/985/10/index.md)
- [ASC 985-20: Costs of Software to Be Sold, Leased, or Marketed](https://asc.understandingaccounting.org/asc/985/20/): [JSON](https://asc.understandingaccounting.org/asc/985/20/index.json) · [Markdown](https://asc.understandingaccounting.org/asc/985/20/index.md)