# ASC 942-10-05: Financial Services—Depository and Lending — Overall — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/942/10/#05-overview-and-background)

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## ASC 942-10-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/942/10/#05-overview-and-background)

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##### [942-10-05-1](https://asc.understandingaccounting.org/asc/942/10/#942-10-05-1)

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The Financial Services—Depository and Lending Topic provides industry-specific accounting and reporting guidance for depository and lending financial institutions. This Topic includes the following Subtopics:

1.  a
    
    Overall
    
2.  b
    
    Balance Sheet
    
3.  c
    
    Income Statement
    
4.  d
    
    Statement of Cash Flows
    
5.  e
    
    Notes to Financial Statements
    
6.  f
    
    Financial Instruments
    
7.  g
    
    Cash and Cash Equivalents
    
8.  h
    
    Receivables
    
9.  i
    
    Investments—Debt and Equity Securities
    
10.  j
     
     Investments—Other
     
11.  k
     
     Property, Plant, and Equipment
     
12.  l
     
     Liabilities
     
13.  m
     
     Debt
     
14.  n
     
     Equity
     
15.  o
     
     [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
     
16.  p
     
     Other Expenses
     
17.  q
     
     Income Taxes
     
18.  r
     
     Business Combinations
     
19.  s
     
     Consolidation.