Concepts
Concepts index
3275 concepts linked to the text by machine-generated tags. Larger, bolder entries appear in more subtopics.
A
alternative revenue programs(36)advertising costs policy election(27)amortized cost basis(23)allowance for credit losses under topic 326(20)asset groups and the primary asset(18)amortization and impairment of capitalized costs(15)accretable yield and effective yield method(14)amount that could be realized under the insurance contract(14)amortization and residual value presumed zero(13)accumulated other comprehensive income and reclassification adjustments(11)acquisition method(11)allowance for funds used during construction (afudc)(10)attribution of benefits to service periods(10)accelerated share repurchase(9)agricultural cooperative(7)asset liability model cross-references(7)advance and entrance fees(6)actuarial present value of accumulated plan benefits(5)aggregation criteria(5)allowable costs(5)allowance for credit losses(5)artist advances and royalty guarantees(5)accumulated plan benefits(4)additional paid-in capital(4)alternative future use test(4)asset retirement cost capitalization(4)asset retirement obligation(4)accounting policy election(3)advertising costs(3)agency transaction(3)airline industry(3)allowance for credit losses as a valuation account(3)allowance for funds used during construction(3)asset retirement cost(3)available-for-sale debt security impairment and oci split(3)abandoned plant(2)abandoned property presumption after three years(2)ability to pay benefits when due(2)accounting policy disclosure(2)accretable yield(2)accretion expense(2)accrual basis of accounting(2)accrual of liability(2)accumulated other comprehensive income(2)acquisition by a not-for-profit entity(2)actuarial present value(2)advance royalties(2)agency transactions(2)agency transactions and settlement date(2)agricultural cooperatives(2)allocated equities(2)allowance for loan losses(2)allowance for uncollectible amounts(2)alternative future use(2)amenities(2)amortization add-back(2)amounts due to/from related parties(2)arm's-length representations(2)available-for-sale securities(2)abandoned franchises(1)abandonment(1)accelerated share repurchase program(1)accountability to customers(1)accounting acquirer versus legal acquirer(1)accounting orders(1)accounting spinnor and spinnee(1)accounts payable(1)accretion to settlement amount as interest cost(1)accrual basis(1)accrual criteria(1)accrual of estimated fees(1)accrued account balance(1)accrued contract losses(1)accrued disposal costs(1)accrued interest receivable policy elections(1)accrued participation liability(1)accumulate or vest(1)accumulated benefit obligation(1)accumulated deficit elimination(1)accumulated depreciation and amortization(1)accumulated derivative gain or loss(1)accumulated eligibility credits(1)accumulated expenditures(1)accumulated postretirement benefit obligation(1)acquired contract premium(1)acquired insurance and reinsurance contracts(1)acquired tax positions(1)acquisition achieved in stages(1)acquisition cost(1)acquisition costs(1)acquisition date(1)acquisition-related costs(1)acquisition, development, and construction arrangement(1)active participation(1)actuarial assumptions(1)actuarial calculation date(1)additional paid-in capital adjustment(1)adequate compensation(1)adequate disclosure(1)administrative services(1)advance fees and periodic fees(1)advance payments(1)advance refunding(1)advance repayable in cash(1)advance ticket sales(1)advance ticket sales and revenue cycle(1)advances as financing device(1)advances from customers(1)advertising time(1)advisory fees(1)affiliates(1)after-tax hedging(1)agent and intermediary transfers(1)agent commissions(1)agent versus principal intermediary(1)agricultural inventories(1)agricultural producer(1)agricultural producers(1)airframe modifications(1)airline entities scope(1)airline industry scope(1)airline maintenance programs(1)airline revenue recognition(1)airline route authority(1)airlines(1)airlines industry guidance(1)airport gates(1)all-in-one hedge(1)allocable share(1)allocated depreciation and amortization(1)allocated versus unallocated dividends(1)allocation of arrangement consideration(1)allocation of proceeds(1)allocation of repurchase price(1)allowable and allocable indirect costs(1)allowable cost(1)allowable cost for rate-making(1)allowable costs for rate-making(1)allowance for contract cancellations(1)allowance for earnings on shareholders' investment(1)allowance for estimated uncollectible amounts(1)allowance for obsolescence(1)allowance for uncollectible promises(1)allowance for uncollectibles(1)allowed claims(1)alternative revenue program(1)amortization(1)amortization and accretion period(1)amortization method(1)amortization of deferred costs(1)amortization of gains for rate-making(1)amortization of interest expense(1)amortization of software costs(1)amortization over estimated life(1)amortization over period benefited(1)amortization period including anticipated renewals(1)amortized cost(1)amount at risk(1)amount that could be realized(1)amounts due patrons(1)amounts excluded from assessment of effectiveness(1)analogy to similar transactions(1)ancillary resort revenues(1)animals held for sale(1)annual disclosure of government assistance(1)annual disclosure relief(1)annual health care reform fee(1)annual impairment test(1)anticipated contract(1)anticipated investment income(1)anticipated prepayments(1)anticipated returns(1)antidilution and control number(1)antidilution and the control number(1)application and infrastructure development stage(1)application development stage(1)applies to all entities(1)appropriated retained earnings(1)appropriation for expenditure(1)arbitrage rebate liability(1)arm's-length presumption(1)artist advances(1)artist compensation cost(1)artist compensation costs(1)artist past performance and current popularity(1)artist royalties(1)asc 926 films cross-reference(1)assessment date(1)asset acquisition(1)asset carrying amounts(1)asset group(1)asset liability model(1)assets completed in parts(1)assets employed in earnings activities(1)assets limited as to use(1)assets used in plan operations(1)assigned amounts(1)assigned amounts to patron products(1)assigned and orphan beneficiaries(1)assumed rate of return(1)assuming entity(1)attribution period(1)authoritative gaap(1)authoritative literature(1)automatic membership in association(1)automatic rate adjustment(1)available to be issued(1)available-for-sale debt securities(1)average accumulated expenditures(1)avoidable interest(1)
B
business process reengineering costs(27)business interruption insurance recoveries(22)breakage for prepaid stored-value products(19)beneficial interests in securitized financial assets(14)balance sheet classification(7)benefit information date(5)boot and the 25 percent rule(5)balance sheet presentation(4)benefit obligations at actuarial present value(4)best-efforts cost-sharing arrangements(4)broker-dealer(4)bank holding company(3)barter transactions(3)beneficial interest held by third party(3)benefit obligations(3)benchmark interest rate(2)bifurcation(2)broadcaster(2)broadcaster licensee(2)broadcasters(2)broker-dealer below-quoted-price disclosure(2)business interruption insurance(2)buyer-lessor(2)backplant(1)bad-debt expense(1)balance sheet date evaluation(1)balance sheet presentation of investments(1)bank and savings and loan holding companies(1)bankers' acceptances(1)bargain purchase gain(1)bargain purchase gain to apic(1)barrier(1)barrier and right of return(1)barter exchange of software(1)barter transaction(1)base jackpot(1)base jackpots(1)base-year bad-debt reserve(1)basic and diluted earnings per share(1)basic earnings per share(1)basis difference and equity method goodwill(1)beneficial interest(1)beneficial interest in trust(1)beneficial interests(1)benefit attribution(1)benefit plan scope(1)benefit ratio(1)benefit-responsive investment contract(1)benefits paid(1)benefits that accumulate or vest(1)best-efforts basis arrangement(1)billings in excess of costs(1)block of loans allocation(1)board members and officers(1)board of directors assignment(1)board-designated endowment(1)board-designated endowment fund(1)book-tax differences(1)boot(1)borrower experiencing financial difficulty(1)borrowing capacity(1)branches and agencies of foreign banks(1)branded prescription drug sales(1)breakage(1)breakage estimate(1)breeding and production animals(1)bridge entity(1)bridge financing(1)broadcast license agreement(1)broadcaster liabilities(1)broadcaster receivables(1)broadcaster revenue(1)broker-dealer fair value(1)broker-dealer liabilities(1)broker-dealer receivables(1)broker-dealer revenue(1)broker-dealers(1)broker-dealers in securities(1)brokers and dealers(1)built-in overhaul method(1)business and technology reengineering(1)business combination achieved in stages(1)business definition(1)business process reengineering(1)buyer cancellation and default forfeiture(1)buyer's continuing investment(1)buyer's note(1)
C
construction-type and production-type contracts(36)contracts not with customers(36)contributions versus exchange transactions(36)contributions made at fair value(27)contributions receivable and promises to give(20)controlling financial interest(19)capitalization of development and modification costs(18)costs to fulfill a contract(18)cash flow hedges and reclassification from aoci(14)contracts indexed to an entity's own stock and equity classification(14)callable debt and covenant violations(13)comparative financial statements and comparability(13)convertible debt and detachable warrants(13)crypto assets measured at fair value through net income(13)current versus noncurrent classification of debt(13)current versus noncurrent classification(12)common-control transfers and asset acquisitions(11)comprehensive income and other comprehensive income(11)cost basis of inventory(11)cost flow assumptions (fifo, lifo, average, retail)(11)capitalization of interest cost(10)capitalization rate and average accumulated expenditures(10)cash and cash equivalents and restricted cash reconciliation(10)common interest realty association future major repairs(10)capital transactions excluded from net income(9)capitalization of retained earnings(9)capital versus operating lease classification(8)common interest realty association(8)contract liability(8)consideration received from a vendor(7)corporate joint ventures(7)cost of sales and services(7)consolidation(6)cross-reference shell subtopic(6)carryover (recorded amount) measurement(5)change in accounting estimate(5)chief operating decision maker(5)commercial substance(5)concentrations of credit risk disclosure(5)contract modifications treated as continuation(5)cost of sales(5)costs to obtain a contract(5)credit-adjusted risk-free rate and accretion expense(5)cross-reference subtopic(5)cash and cash equivalents(4)ceding entity(4)changes in actuarial assumptions as changes in estimate(4)changes in actuarial assumptions as changes in estimates(4)claims incurred but not reported (ibnr)(4)classified balance sheet(4)codification housekeeping(4)codification paragraph numbering continuity(4)conditional asset retirement obligation(4)construction contractors(4)construction-type contracts(4)continuing care retirement community(4)continuing involvement(4)contract costs(4)contract modifications(4)contributions receivable(4)cumulative translation adjustment (cta)(4)capital lease(3)capitalization of interest(3)capitalized interest(3)cash flow hedge(3)casino operations(3)change in accounting principle(3)change in reporting entity(3)collateral-dependent practical expedients(3)compensated absences(3)compliance versus noncompliance environmental credits(3)consideration including liabilities assumed or relieved(3)consideration payable to a customer(3)contingent consideration(3)contract assets and contract liabilities(3)contract value(3)contractual term and prepayments(3)contribution revenue recognition(3)controlling financial interest test(3)cost allocation and year-end-type accruals(3)cost less accumulated depreciation(3)cost-plus-fixed-fee contract(3)cumulative translation adjustment(3)current expected credit losses (cecl)(3)cable television plant(2)cable television system(2)capital share transactions(2)capitalization of product master costs(2)carryover basis(2)cash equivalents(2)certain significant estimates(2)change in investment company status(2)changing prices disclosure(2)chapter 11 reorganization(2)charity care(2)claims-made policy(2)codification cleanup(2)codification cross-reference(2)codification shell subtopic(2)codification structure(2)commission income and soft-dollar arrangements(2)common interest realty associations (ciras)(2)comparative financial statements(2)compensating balances(2)comprehensive income(2)computer software costs(2)concentrations and severe impact(2)concentrations of credit risk(2)concession(2)conduit debt obligation(2)consolidation exception(2)constant purchasing power(2)construction joint venture(2)contingent obligation(2)contract asset(2)contract with a customer(2)contract with a customer criteria(2)contributed securities(2)contributions made(2)control relationship disclosure absent transactions(2)cost-plus-fixed-fee contracts(2)cost-reimbursement-type contract analogy(2)credit-adjusted risk-free rate(2)criteria in 980-10-15-2(2)cross-reference to topic 505(2)crypto assets(2)current and noncurrent classification(2)current cost(2)current expected credit losses(2)current liabilities(2)cable television industry(1)cable television revenue(1)cable television system construction and operating costs(1)calculated value and intrinsic value(1)callable debt(1)cancellation and replacement(1)cancellation period and forfeiture(1)cap-and-trade(1)capital adequacy(1)capital adequacy disclosure(1)capital loss carryforward(1)capital stock reacquired(1)capital stock sold receivable(1)capital transaction(1)capital-equivalent deposits(1)capitalization and amortization(1)capitalization ceiling(1)capitalization of construction costs(1)capitalization of costs(1)capitalization of option payments(1)capitalization of preacquisition, selling and rental costs(1)capitalization of real estate taxes(1)capitalization of rental and selling costs(1)capitalization period(1)capitalization prohibition(1)capitalization rate(1)capitalization versus expensing(1)capitalized advertising costs(1)capitalized issuance cost(1)capitalized license costs(1)capitalized program rights(1)capitalized rental costs(1)capitalized software as intangible asset(1)capitalized software development costs(1)capitation contract(1)captive and reciprocal insurers(1)carrying and retaining undeveloped properties(1)carrying value recognition(1)carrying value vs fair value(1)carryover method(1)cash balance plan(1)cash collateral(1)cash flow classification(1)cash flow hedges(1)cash flows expected to be collected(1)cash settlement mechanism(1)cash surrender value(1)cash-settled stock appreciation rights(1)casino entity(1)casino gaming revenue(1)casino receivables(1)cease-use date(1)ceding of control(1)certificates of contribution(1)certificates of deposit(1)change in actuarial assumptions(1)change in estimate(1)change in method of applying an accounting principle(1)change in use(1)change-in-control event(1)changes in net assets(1)changing prices(1)charge-off to allowance(1)charitable gift annuity(1)chips placed in service(1)claim adjustment expenses(1)claim costs incurred(1)claims development disclosure(1)classes of member interests(1)classes of members' interests(1)clawback feature(1)clearly and closely related(1)closed block(1)closed portfolio breach(1)closely held business valuation(1)closely held entity(1)co-obligors(1)coal industry retiree health benefit act(1)codification(1)codification intersection subtopic(1)codification maintenance(1)codification maintenance update(1)codification navigation(1)codification relocation(1)codification reorganization(1)codification research(1)codification restructuring(1)collaborative arrangement(1)collateral pledged(1)collateral policy(1)collateral-dependent financial asset(1)collectibility(1)collectibility probable assessment(1)collection capitalization policy(1)collection items(1)collections(1)collective-bargaining agreement(1)combining contracts(1)combining of amounts(1)commensurate value(1)commercial production threshold(1)commission income(1)commission revenue(1)commissions and purchase charges(1)commitment disclosure(1)commitment fees(1)commitments(1)commitments under agreements not yet substantially performed(1)committed to be released shares(1)common control relationship(1)common control transaction(1)common costs allocation(1)common interest realty association (cira)(1)common interest realty associations(1)common personal property(1)common property(1)common real property(1)common trust fund(1)communication date(1)communication date and minimum retention period(1)comparability(1)compensation(1)complete set of financial statements(1)complex trading strategies(1)compliance environmental credit(1)compliance environmental credits(1)complimentaries(1)component of an entity(1)component valuation approach(1)composition of assets(1)compound embedded derivative(1)computer software to be sold, leased, or otherwise marketed(1)concentration of credit risk(1)concentration of market risk(1)concentration of revenue(1)concentrations(1)condemnation / eminent domain(1)condensed financial statements(1)condensed schedule of investments(1)conditional contribution(1)conditional promise(1)conditional promises to give(1)conditionally redeemable instrument reassessment(1)condominium and homeowners associations(1)condominium association(1)conduit bond obligor(1)confirmed invoice(1)conservatism asymmetry(1)consideration effectively transferred(1)consideration transferred(1)consolidated financial statements(1)consolidated presentation(1)consolidated tax return(1)consolidation scope exception(1)constant level amortization(1)constraint on variable consideration(1)construction and operation costs(1)construction contractor(1)construction contractor inventory(1)construction contractor receivables(1)construction overhead capitalization(1)constructive retirement(1)consulting contract(1)consumer price index for all urban consumers(1)content development(1)contingencies(1)contingent future payments(1)contingent liability(1)contingent-deferred sales fees(1)contingent-deferred sales load(1)contingently issuable shares(1)continuing care retirement communities and hmos(1)continuing franchise fee(1)continuing franchise fees(1)continuing involvement disclosures(1)continuing operations(1)continuing-care contract(1)contract advances(1)contract asset and contract liability(1)contract combination(1)contract cost impairment test(1)contract fulfillment costs(1)contract grouping(1)contract holder funds(1)contract inventories(1)contract inventory(1)contract modification(1)contract r&d services(1)contract receivable(1)contract receivables disclosure(1)contract termination costs(1)contract termination costs and cease-use date(1)contract termination for convenience of the government(1)contract to perform research and development for others(1)contractual adjustments and discounts(1)contractual guarantee of reimbursement(1)contractual sale restrictions(1)contractual termination benefits(1)contractual-legal criterion(1)contractually required payments receivable(1)contractually specified component(1)contractually specified servicing fee(1)contributed capital(1)contributed interest(1)contributed investments(1)contributed property, plant, and equipment(1)contributed services and nonfinancial assets(1)contribution of real estate(1)contribution revenue(1)contribution versus exchange transaction(1)contributions from sponsoring entity(1)control of services, recipients, and price(1)control of specified good or service(1)control over services and price(1)convertible debt instrument(1)convertible preferred stock(1)conveyance(1)conveyances of mineral interests(1)cooperative(1)cooperative advertising(1)cooperative financial statements(1)cooperative housing corporation(1)cooperative housing corporations(1)core deposit intangibles(1)corporate joint venture essentially permanent in duration(1)corporate-owned life insurance(1)corresponding entry(1)corridor amortization of net gain or loss(1)cost accounting regulations(1)cost accumulation approach(1)cost allocation(1)cost allocation among interim periods(1)cost allocation between current and future operations(1)cost allocation fraction(1)cost allocation to shares held(1)cost basis method(1)cost capitalization and allocation(1)cost center(1)cost depletion(1)cost disallowance(1)cost flow assumptions (fifo, lifo, average)(1)cost less impairment(1)cost method(1)cost method carrying amount(1)cost method investments(1)cost method superseded(1)cost of charity care disclosure(1)cost of equity funds(1)cost of goods sold(1)cost of treasury shares(1)cost recovery method(1)cost recovery of interest(1)cost valuation(1)cost-based rate-making(1)cost-based rates(1)cost-incurred versus expense-incurred basis(1)cost-of-sales percentage(1)cost-reimbursement contracts(1)costing methods(1)costs and expenses(1)costs incurred for acquisition, exploration, and development(1)costs of obtaining a contract(1)costs to obtain and fulfill a contract(1)costs to sell(1)costs to sell long-lived assets(1)credit card fees and privilege period(1)credit life insurance(1)credit losses(1)credit union(1)credit union presentation(1)credit unions(1)creditor accounting(1)cross-currency interest rate swap(1)cross-reference guidance(1)cross-reference to related details(1)crossover refunding(1)cumulative amounts since inception(1)cumulative catch-up adjustment(1)cumulative preferred dividends in arrears(1)cumulative strike allocation(1)cumulative-effect transition adjustment(1)current asset classification(1)current assets(1)current cost of mineral resource assets(1)current exchange rate(1)current expected credit loss (cecl)(1)current rate method(1)current state assessment(1)current-period adjustment(1)curtailment(1)customer credit risk adjustment(1)customer incentives(1)customer specifications(1)customer-funded jackpot increment(1)
D
depreciation as cost allocation(18)deferred tax assets and liabilities(15)deposit method for insurance risk transfer(15)definition of a derivative (underlying, notional, net settlement)(14)discontinued operations and strategic shift(13)definition of a business(11)development stage entity(11)direct method versus indirect method(10)discontinuance of interest revenue recognition(10)donor-restricted contributions as financing inflows(10)distinct good or service(8)deferred acquisition costs (dac)(7)deferred revenue(6)deferred tax asset on compensation cost(6)defined benefit pension plan(6)derecognition of nonfinancial assets(6)deferred costs(5)defined contribution plan(5)depository and lending institutions(5)discounting transition for derivatives(5)deferred tax asset(4)deferred tax liability(4)disclosure of total r&d expense(4)discontinued operations(4)donor-imposed restrictions(4)debt securities(3)deferred acquisition costs(3)deferred compensation contracts(3)direct-response advertising(3)discrete period tax items(3)down round feature(3)date-of-evaluation disclosure(2)dated retained earnings(2)debt and equity securities(2)deferred income taxes(2)defined contribution pension plan(2)defined contribution pension plan reporting(2)demutualization(2)depository institution(2)detail program design or working model(2)direct method(2)disclosure in basic financial statements(2)discontinuance of the equity method(2)discontinuation of rate-regulated accounting(2)discounting transition(2)distinct performance obligation(2)date financial statements are issued(1)dating of retained earnings(1)daypart(1)deaccessioning and direct care(1)debt conversion expense(1)debt covenant violation and waiver(1)debt discount(1)debt extinguishment(1)debt extinguishment gain or loss(1)debt forgiveness(1)debt issuance costs(1)debt modification(1)debt security(1)debt service shortfall(1)debt versus equity classification(1)debt versus equity host(1)debt-equity swap(1)debtor financial difficulties(1)debtor-in-possession(1)dedesignation(1)deductible temporary difference(1)deductible temporary differences(1)defeasance(1)defensive intangible asset(1)deferral method(1)deferral-recovery period(1)deferred charges(1)deferred compensation(1)deferred compensation exchange(1)deferred contract costs(1)deferred cost amortization(1)deferred debt issuance costs(1)deferred gain amortization(1)deferred gain on sale(1)deferred income approach(1)deferred pre-planting and accrued post-harvest costs(1)deferred profit liability(1)deferred revenue (contract liability)(1)deferred revenue recognition(1)deferred sales charges(1)deferred sales inducements(1)deferred tax asset realizability(1)deferred tax liability recognition exception(1)deferred taxes on leveraged leases(1)deferred underwriting expenses(1)deficiency payments(1)deficit in members' equity(1)defined benefit pension plan financial statements(1)definition of a derivative instrument(1)definition of an asset(1)definition of financial institution(1)definitions of mining industry terms(1)delayed equity contributions(1)delinquency periods(1)deposit accounting(1)deposit float(1)deposit insurance fund(1)deposit insurance funds act of 1996(1)deposit liabilities(1)deposit liability(1)deposit method of accounting(1)deposits(1)deposits and withdrawals(1)deposits with insurance entities(1)depreciation method(1)depreciation of common property(1)depreciation of long-lived assets(1)derecognition(1)deregulation(1)derivative definition(1)derivative instrument definition(1)derivative scope exception(1)design and development costs(1)designated funds(1)detachable warrants(1)detail program design(1)determination letter(1)developer services(1)developer subsidies(1)developer/seller(1)development costs(1)development costs of trees, vines, and animals(1)development period costs(1)development phase costs(1)diluted earnings per share(1)direct and indirect effects(1)direct expensing method(1)direct financing lease(1)direct financing lease principal payments(1)direct internal investment expenses(1)direct loan origination costs(1)direct method statement of cash flows(1)disallowance of plant costs(1)disaster payments(1)disclosure cross-reference(1)disclosure of commitments(1)disclosure of uncertainties(1)disclosure requirements(1)disconnect and reconnect costs(1)discontinuance of equity method(1)discontinued plan(1)discontinued reference rate(1)discount accretion and premium amortization(1)discount amortization(1)discounted amounts for receivables and payables(1)discounting of accrued claims(1)discrete items(1)disposal credits(1)disposal group(1)disposition gains and losses(1)disqualifying disposition(1)distinct asset(1)distinct goods or services(1)distinguishing liabilities from equity(1)distributed ledger(1)distribution costs(1)distribution plan fees(1)distributions per unit(1)distributions to shareholders(1)dividend measured at fair value(1)dividend restrictions(1)dividend scales(1)dividends and distributions payable(1)dividends and interest receivable(1)dividends on share-based payment awards(1)domiciliary state insurance commissioner approval(1)donated inventory(1)donor relationships and collections(1)donor restrictions(1)donor-imposed condition(1)donor-imposed restriction(1)donor-restricted endowment fund(1)down round feature deemed dividend(1)downgrade(1)drilling and mineral rights(1)dry hole and bottom hole contributions(1)due from members for capital contributions(1)duplication and packaging costs(1)duplication costs(1)
E
expense as incurred(32)extinguishment of liabilities(19)enacted tax rates and enactment-date recognition(15)embedded derivatives and bifurcation (clearly and closely related)(14)equity method(11)expense disaggregation by natural category(11)effect of exchange rate changes on cash(10)extractive activities(7)employee stock ownership plans (esops)(6)equity versus liability classification(6)effective control and repurchase agreements(5)election dates and irrevocability(5)eligible and ineligible items(5)elimination of qualifying special-purpose entities(5)entity-wide disclosures(5)equity method investment(5)executed but unrecognized broadcast license agreements(5)environmental remediation liability(4)expected present value technique(4)embedded derivative(3)environmental credit(3)environmental credit obligation(3)equity transactions(3)erisa reporting(3)estimated annual effective tax rate(3)economic interest(2)effective interest rate(2)elimination of incremental reporting requirements(2)employee stock ownership plan(2)employer and participant contributions(2)equity presentation(2)equity securities(2)equity securities at fair value through earnings(2)equity security(2)erisa reporting considerations(2)evaluation period (issued vs. available to be issued)(2)excluded component(2)exit price(2)exit strategy(2)expense recognition(2)experience-rating refund(2)exploitation costs(2)extractive industry(2)early extinguishment of debt(1)earnings per share effects(1)earnings per share restatement(1)earnings terminology(1)economic dependency disclosure(1)effective borrowing rate(1)effective control(1)effective dates(1)effective registration statement(1)effective yield(1)effective yield / interest method(1)effective yield method(1)election date(1)elective relief(1)electronic equipment waste obligations(1)eligible items(1)embedded conversion option(1)embedded derivative bifurcation(1)embedded derivatives(1)embedded lease(1)embedded premium or discount(1)employee benefit plan accounting(1)employee benefit plan financial statements(1)employee compensation(1)employee share purchase plan(1)enacted tax rate(1)enacted tax rate change(1)enactment date(1)energy trading contracts(1)enforceability in bankruptcy(1)entertainment—films(1)entities controlled by contract(1)entity environment(1)entity lacking economic substance(1)entity-specific value(1)equalization accounting(1)equipment cost allocation(1)equity classification conditions(1)equity instruments issued for goods or services(1)equity investment(1)equity investment at risk(1)equity method and joint ventures(1)equity method by analogy(1)equity method investee(1)equity method investee disaggregation(1)equity method investment disposal(1)equity securities without a readily determinable fair value(1)equity transaction(1)equity transfer(1)equity-classified award(1)erisa minimum funding requirements(1)error correction(1)error correction and restatement(1)established exchange price(1)established reserves(1)estimated current amount(1)estimated current value(1)estimated liability(1)estimated net realizable value(1)estimated number of future showings(1)estimated refunds(1)estimated total costs(1)estimates versus contingencies(1)ex-dividend date(1)exceptions to comprehensive recognition(1)excess distribution costs(1)excess future servicing costs(1)excess pension plan assets(1)excess tax benefit(1)exchange membership(1)exchange memberships(1)exchange of similar assets(1)exchange program(1)exchange rate at date of cash flow(1)exchange ratio(1)excluded components(1)executory contract(1)executory contracts(1)exercise contingency(1)existing condition involving uncertainty(1)exit or disposal cost obligations(1)exit or disposal plan(1)expectation of costs in excess of funding(1)expected additional amount(1)expected cash flows(1)expected collectible consideration(1)expected credit losses(1)expected postretirement benefit obligation(1)expected recovery(1)expected residual profit(1)expected uncollectibles(1)expendable spare parts(1)expense allocation method(1)expense disaggregation(1)expense limitation agreement(1)expense ratio(1)expense recognition model(1)explicit but indirect disallowance(1)exploitation rights(1)exploration and acquisition of property rights(1)exploration department cost allocation(1)exploratory well costs(1)exploratory well costs pending determination of proved reserves(1)exploratory wells(1)extra expenses to mitigate loss(1)extractive activities scope(1)extractive activities—mining(1)extraordinary items(1)
F
functional expense classification and joint costs(27)fair value hedges and basis adjustments(14)fully benefit-responsive investment contracts at contract value(14)finite-lived versus indefinite-lived intangible assets(13)full set of financial statements(13)fair value measurement(10)funded status recognition(10)fair value measurement with unrealized gains in earnings or oci(8)federal government contractors(8)fair value option(6)functional currency(6)fair value of asset surrendered(5)film costs(5)financially interrelated entities(4)five-step revenue model(4)foreign currency transaction gains and losses(4)fully benefit-responsive investment contract(4)fails to deliver and fails to receive(3)fair value hedge(3)fair value less costs to sell(3)fair value measurement election by class(3)financial statement presentation(3)formal commitment(3)franchisor(3)fresh-start reporting(3)full eligibility date and present value accrual(3)functional expense classification(3)funded and unfunded portions of the obligation(3)funded status(3)fair value at inception(2)fair value hierarchy(2)fair value hierarchy (levels 1, 2, 3)(2)fair value measurement of securities positions(2)fair value through earnings(2)federal acquisition regulation cost principles(2)film costs as a separate asset(2)finance lease(2)financial highlights disclosure(2)financial restructuring transaction(2)financing activities(2)five-year summary and cpi-u(2)foreclosure(2)franchisee(2)franchisor pre-opening services practical expedient(2)full cost method(2)full eligibility date(2)fund of funds(2)fundamental and typical characteristics(2)future major repairs and replacements(2)face or contract amount(1)facts and circumstances assessment(1)fail-to-deliver and fail-to-receive(1)failed sale financing(1)failed sale treatment(1)fair value adjustment on transfer(1)fair value appreciation participation(1)fair value basis management(1)fair value election(1)fair value hierarchy disclosure(1)fair value initial measurement(1)fair value less cost to sell(1)fair value measurement method(1)fair value measurement of investments(1)fair value measurement prohibition(1)fair value method(1)fair value of deposit liabilities(1)fair value of shares issued(1)fair value of the joint venture as a whole(1)fair value of zero(1)fair value policy election by class(1)fair value practical expedient(1)fair value through net income(1)fasb accounting standards codification(1)federal home loan bank stock(1)federally insured deposits(1)fee simple transaction(1)film cost amortization(1)film cost capitalization(1)film distribution(1)film group(1)film group impairment(1)film licensing(1)film licensing revenue(1)film licensing rights(1)film production and distribution(1)film production costs(1)finance lease classification(1)finance provider or intermediary(1)finance receivables(1)financial guarantee insurance(1)financial guarantee insurance contract(1)financial guarantee insurance contracts(1)financial guarantee unearned premium revenue(1)financial guarantees(1)financial highlights(1)financial highlights and total return(1)financial institution(1)financial institutions(1)financial instrument valuation factors(1)financial services industry guidance(1)financial statement titles(1)financially interrelated entity(1)financing and holding costs(1)financing corporation assessment(1)financing receivable(1)financing transactions(1)finite useful life amortization(1)finite-life entity termination date(1)firm commitment(1)firm purchase commitment(1)firm purchase commitment losses(1)first time advertising takes place(1)fiscal period of the taxing authority(1)five-year disclosure schedule(1)five-year payment schedule(1)fixed charges and expenses(1)fixed discount rate(1)fixed or determinable amount(1)fixed production overhead allocation(1)fixed total obligation(1)fixed-for-fixed(1)fixed-odds wagering contract(1)flight crew compensation(1)flight equipment(1)flight personnel compensation(1)floor-offset plan(1)flow-through limited liability entity(1)flow-through tax benefits(1)follow-on contract uncertainty(1)forecasted transaction(1)forecasted transaction probability(1)foreign currency payables(1)foreign currency transaction(1)foreign currency transactions(1)foreign currency translation at current rates(1)foreign subsidiary(1)foreign withholding tax(1)forfeited nonvested accounts(1)forfeiture estimation policy(1)forfeiture policy election(1)forgivable loan(1)forgivable loans(1)forgiveness of debt(1)form 5500 reconciliation(1)formal determination of insolvency(1)formation date(1)forward exchange contract(1)forward pricing curves(1)franchise agreement commitments(1)franchise application costs(1)franchise fee revenue(1)franchise license(1)franchised outlets(1)franchising costs(1)franchising costs expensed as incurred(1)franchisor and franchisee(1)franchisor costs(1)franchisor deferred costs(1)franchisor revenue(1)franchisor-owned outlets(1)franchisor-owned versus franchised outlets(1)freestanding financial instrument(1)frequent flyer program(1)fresh-start-like restatement to fair value(1)front-end load(1)fully benefit-responsive investment contracts(1)functional and departmental accounting(1)functional and natural expense analysis(1)functional currency change(1)functional currency exposure(1)fund accounting(1)fund reporting(1)fundamental characteristics(1)funded portion(1)funded research and development(1)funding improvement or rehabilitation plan(1)funding policy(1)funding policy disclosure(1)fundraising expense(1)funds withheld(1)fungible intangible assets(1)future commitments disclosure(1)future confirming event(1)future mineral prices(1)
G
goodwill impairment testing at the reporting unit level(13)goodwill and bargain purchase gain(11)gross versus net reporting exceptions(10)gain contingency(8)grant-date fair value measurement(6)gain or loss on sale of financial assets(5)goodwill(5)government contractor(4)gain or loss on reinvested proceeds(3)grant-date fair value(3)general and administrative expenses(2)geological and geophysical costs(2)going concern doubt(2)government contract termination for convenience(2)government contracts(2)greater of revenue-ratio or straight-line amortization(2)guarantee(2)gaap hierarchy(1)gain on restructuring of payables(1)gain or loss recognition(1)gains and losses(1)gaming chip liability(1)gaming chips(1)gaming operations(1)gas-balancing arrangement(1)general overhead(1)general partner control(1)general partnership control(1)general reserves(1)general type of investment disclosure(1)geographic area disclosure(1)geographic segment disclosure(1)geographic segments(1)gnma securities(1)going concern(1)going concern basis of accounting(1)goodwill amortization(1)goodwill amortization accounting alternative(1)goodwill measurement(1)goodwill versus immediate charge(1)government contract cost principles(1)government contract receivables(1)government contractor risk(1)government contractors(1)government grant(1)government grant recognition threshold(1)government subsidy income(1)government's rights to plan assets(1)grandfathered guidance(1)grandfathered temporary differences(1)grant related to an asset(1)grant related to income(1)grantor as customer(1)grantor as customer under topic 606(1)grants related to assets vs. grants related to income(1)graphics development(1)gross financial statement presentation(1)gross presentation(1)gross presentation of insurance recoveries(1)gross presentation of reinsurance(1)gross versus net presentation(1)gross versus net revenue presentation(1)gross versus present value measurement(1)group concentrations(1)group depreciation(1)growing crops(1)guarantee liability at inception(1)guarantee obligation(1)guarantees(1)guarantor liability(1)guaranty-fund assessment(1)
H
held for sale versus held for investment classification(20)held-for-sale classification criteria(18)hedge designation and contemporaneous documentation(14)held for sale criteria(13)health care entities(9)health and welfare benefit plan(6)hedge accounting relief(5)highly inflationary economies(4)highly inflationary economy(3)health care cost trend rate(2)health care entity(2)hedge effectiveness assessment(2)held for sale classification(2)held-to-maturity classification(2)highest and best use of nonfinancial assets(2)host contract(2)hardware revisions(1)harvested crops(1)health and welfare benefit plans(1)health care entity definition(1)heating degree day(1)hedge dedesignation(1)hedge designation(1)hedge designation and documentation(1)hedge documentation(1)hedged item basis adjustment(1)hedged item eligibility(1)held for long-term investment(1)high-yield debt securities(1)highest and best use(1)highly effective(1)highly liquid investments(1)historical collection data(1)historical exchange rate(1)historical exchange rate remeasurement(1)historical waste(1)holding period(1)holding period rental costs(1)homeowners association(1)homeowners' and condominium associations(1)hookup costs(1)hosting arrangement(1)hosting arrangement that is a service contract(1)hybrid instrument(1)hypothetical derivative(1)hypothetical-derivative method(1)
I
insurance premium revenue recognition(36)insurance purchased by a policyholder(27)interest method yield adjustment(20)industry-specific guidance(19)industry-specific liability accruals(19)insurance-related assessments and obligating events(19)impairment loss measured at fair value(18)industry-specific pp&e guidance(18)incremental costs of obtaining a contract(17)incremental industry-specific guidance(17)industry-specific revenue guidance(16)indefinite reversal criteria and outside basis differences(15)industry-specific exceptions and disclosures(15)intraperiod tax allocation (with-and-without)(15)induced conversion and debt conversion expense(13)industry-specific intangibles (slots, program licenses, title plants)(13)internal-use software application development stage capitalization(13)identifying the acquirer and acquisition date(11)income statement presentation(11)incremental industry guidance(11)industry income statement presentation(11)industry-specific inventory guidance(11)imputation of interest on notes(10)interest method amortization of discount or premium(10)interim financial statement exemption(10)intra-entity profit elimination(9)investment company(9)industry intersection subtopics (nfp, reit, time-sharing, regulated operations)(8)interest method for pik and step bonds(8)identified asset and right to control use(7)in-substance common stock(7)inception-to-date information(7)incurred but not reported claims(5)instrument-specific credit risk in oci(5)investment contracts of insurance entities(5)industry-specific revenue recognition(4)industry-specific subtopics(4)insured versus self-funded plans (veba, 401(h) account)(4)internal-use software(4)investment company foreign currency gains(4)impairment under subtopic 360-10(3)impracticability exception(3)in substance nonfinancial assets(3)in-process research and development(3)incidental operations(3)indirect cost allocation(3)individual-film-forecast-computation method(3)industry-specific disclosure(3)insurance entity(3)insurance recoveries(3)intangible assets(3)integral part view of interim periods(3)interest capitalization(3)interest in net assets (equity-method-like)(3)interest method(3)interim inventory exceptions and lifo base liquidation(3)investment adviser(3)involuntary conversion into monetary assets(3)impairment write-down to fair value (not restorable)(2)imputation of interest(2)in substance nonfinancial asset(2)in-substance borrowing(2)in-substance sale of real estate(2)inception-to-date cumulative amounts(2)inception-to-date equity transaction detail(2)income from continuing operations(2)income statement classification(2)incremental borrowing rate(2)incremental industry-specific guidance and scope exclusions(2)indirect costs(2)indirect guarantees of indebtedness of others(2)indirect method(2)indirect method reconciliation(2)infrequency of occurrence(2)initial direct costs(2)installation and hookup fees(2)insurance contracts(2)interest cost(2)interfund receivables and payables(2)intermediate measure of operations(2)intraperiod tax allocation(2)intrinsic value method(2)investment company status(2)investments—other(2)investor-owned entity(2)investor-owned health care entity(2)involuntary conversion(2)identifiable intangible assets(1)identification of the customer(1)identified asset(1)identifying the acquirer(1)idle equipment time(1)if-converted eps(1)if-converted method(1)impairment indicators(1)impairment of long-lived assets(1)impairment of plant and equipment(1)impairment without reversal(1)impairment write-down to fair value(1)implementation costs(1)implied time restriction(1)impracticability(1)improvement expenditures(1)imputed interest(1)imputed interest rate(1)in substance capital contribution(1)in-substance defeasance(1)in-substance real estate(1)in-substance sales of real estate(1)inactive employees(1)incentive allocation(1)incentive-based management fees(1)income available to common stockholders(1)income statement classification and disclosure(1)income tax credits and other income tax benefits(1)income tax disclosures(1)income tax filing status(1)income tax status(1)increasing-rate debt(1)incremental compensation cost(1)incremental cost of obtaining a contract(1)incremental costs of obtaining a contract (340-40)(1)incremental direct costs(1)incremental guidance(1)incremental industry disclosures(1)incurred but not reported liability(1)indefinite reversal criteria(1)indefinite-lived intangible asset(1)indefinite-lived intangibles(1)indemnification agreement(1)indemnification asset(1)independent third-party regulator(1)indeterminate risk(1)indexed to entity's own stock(1)indirect general, selling, and administrative costs(1)indirect guarantee of indebtedness of others(1)indirect project costs(1)individual participant accounts(1)induced conversion(1)industry definitions(1)industry exception(1)industry glossary(1)industry overlay(1)industry scope(1)industry segment(1)industry-peculiar accounting methods(1)industry-specific cash flow guidance(1)industry-specific expense guidance(1)industry-specific guidance overrides general guidance(1)industry-specific income tax exception(1)industry-specific interest guidance(1)industry-specific overlay(1)industry-specific receivables(1)industry-specific subtopic(1)information technology transformation(1)infrastructure(1)infrastructure development(1)infrastructure not recognized as pp&e(1)inherent contribution(1)inherent contribution received(1)initial franchise fee(1)initial franchise fees(1)initial measurement(1)initial net investment(1)initial subscriber installation costs(1)inside versus outside basis differences(1)insignificant changes to a film(1)installment method(1)instrument-specific credit risk(1)insurance contract(1)insurance contracts and contract value(1)insurance costs(1)insurance entities(1)insurance entity investments(1)insurance liabilities(1)insurance proceeds(1)insurance receivable(1)insurance recoverable(1)insurance regulatory disclosure(1)insurance risk transfer(1)insured plan vs. self-funded plan(1)insuring entity as paying agent(1)intangible asset disclosures(1)intangible drilling and development costs(1)intangibles and goodwill(1)integral equipment(1)integral equipment 10 percent test(1)integral part of annual period(1)integrated delivery system(1)integrated vs. nonintegrated contract features(1)intent or requirement to sell(1)intent to set off(1)interdependent operations(1)interentity profit elimination(1)interest accrual(1)interest allocation(1)interest capitalization rate(1)interest expense(1)interest expense presentation(1)interest in recipient entity(1)interest income(1)interest income deferral(1)interest paid(1)interest revenue recognition(1)interest-only strip(1)interfund items(1)interfund transfer(1)interfund transfers(1)interim cost recognition(1)interim disclosure(1)interim financial reports(1)interim financial statements exemption(1)interim reporting(1)interim tax benefit limitation(1)intermediate-life plants(1)internal consumption inventory(1)internal costs(1)internal rate of return since inception(1)internal replacement transactions(1)internal reserve method(1)internal-use software capitalization(1)internally designated funds(1)internally developed intangibles(1)internally developed software(1)interperiod tax allocation(1)interval sales(1)intra-entity eliminations(1)intra-entity long-term-investment balances(1)intrinsic value election(1)inventories of products held for sale(1)inventory(1)inventory accounting policy disclosure(1)inventory classification(1)inventory cost(1)inventory cost reduction(1)inventory costing(1)inventory exchange with same counterparty(1)inventory exchanges with same counterparty(1)inventory impairment(1)inventory pricing methods(1)investing activities(1)investment companies(1)investment company act of 1940(1)investment company assessment(1)investment company disclosures(1)investment company net asset value(1)investment company receivables(1)investment company revenue(1)investment contract(1)investment contracts(1)investment income(1)investment method(1)investment real estate(1)investment return(1)investment tax credit(1)investments presentation(1)investor-lender(1)investor-owned health care entities(1)involuntary conversions(1)irrevocable election(1)irrevocable split-interest agreement(1)issuer accounting(1)issuer disclosure(1)
J
K
L
loan origination fees and direct loan origination costs(20)lower of amortized cost basis or fair value(20)legal release as primary obligor(19)liquidation basis of accounting(19)lower of carrying amount or fair value less cost to sell(18)life settlement contracts (investment method vs. fair value method)(14)liquidation is imminent(13)loss contingency(11)loss on firm purchase commitments(11)lower of cost and net realizable value(11)lower of cost or market (lifo and retail method)(11)liquidity and restricted cash presentation(10)lease and nonlease components(7)lease classification criteria(7)lease term and lease payments(7)liability for future policy benefits(7)losses in excess of investment(7)legal isolation and true sale opinion(5)libor transition(5)link-only subtopic(4)liquidation basis of accounting for terminating plans(4)loss contingency accrual(4)leasehold improvements(3)legacy gaap(3)legacy lease accounting(3)legacy revenue recognition(3)liquidation imminent(3)long-duration contracts(3)lease classification(2)lease transition(2)leases transition(2)liabilities subject to compromise(2)liability versus equity classification(2)license agreement(2)limited liability company(2)limited partnership consolidation(2)link subtopic(2)link subtopic with no substantive guidance(2)liquidation basis of accounting (subtopic 205-30)(2)long-duration contract(2)long-lived asset(2)long-term power sales contract(2)loss contingency interaction with topic 450(2)lower recoverable amount(2)lag analysis(1)lead interest(1)lease accounting(1)lease liability(1)lease payments and residual value guarantees(1)lease receivable(1)lease standard transition(1)lease term and renewal options(1)leasing services(1)legacy leases model(1)legal defeasance(1)legal insulation(1)legal isolation(1)legal obligation(1)legal release from primary obligor(1)lessee control during construction(1)lessor cost capitalization(1)leveraged esop(1)leveraged lease(1)liabilities(1)liability for unpaid claims(1)liability incurred vs. commitment to a plan(1)liability recognition(1)liability recognition and adjustment(1)liability recognition trigger(1)liability subordinated to claims of general creditors(1)liability to patrons(1)liability-classified award(1)license agreement for program material(1)license agreements(1)license agreements for music copyrights(1)license agreements for program material(1)license liability recognition conditions(1)license of intellectual property(1)license period(1)license-by-license basis(1)licensee capitalization(1)licensee fees(1)licenses of intellectual property(1)licensing(1)licensing advances(1)licensor and licensee accounting(1)lien date(1)life insurance entity(1)life settlement contract(1)lifo inventory replacement(1)lifo liquidation at interim date(1)limitation of members' liability(1)limitation of members' liability disclosure(1)limited liability entities (llcs and llps)(1)limited partnership funding vehicle(1)limited-life land development(1)limited-use assets(1)liquidated damages(1)liquidation preference disclosure(1)liquidity and availability disclosure(1)loan and commitment fees(1)loan commitment fees(1)loan commitments(1)loan modification(1)loan modification and deferment(1)loan origination costs(1)loan origination fees and costs(1)loan originations and principal collections(1)loan refinancing or restructuring(1)loan renegotiation(1)loan servicing fees(1)loans and advances(1)loans held for sale(1)loans sold with recourse(1)lock-box arrangement(1)long-lived asset impairment(1)long-lived assets(1)long-term supply arrangement(1)look-back option(1)loss allocation to patrons(1)loss contract(1)loss recognition(1)loss-based assessment(1)lost gross margin(1)low-income housing tax credit(1)lower of cost or fair value(1)lower of cost or market(1)lower of unamortized cost or fair value(1)
M
measurement period and provisional amounts(11)master netting arrangement disclosures(10)master-feeder and multiple-class fund disclosures(10)multiemployer and defined contribution plan disclosures(10)major security type and maturity grouping disclosures(8)minimum lease payments and lease term(8)malpractice and incurred-but-not-reported claims(7)market risk benefits and universal life-type contracts(7)modification as exchange of awards(6)major customer disclosure(5)management approach(5)master trust interest(5)master-feeder structure(5)market participant assumptions(4)measurement period(3)minimum guarantees(3)minimum summarized interim disclosures for publicly traded companies(3)multiemployer plan(3)music industry(3)manufacturing costs(2)market risk benefit(2)market share allocation(2)maximum potential future payments disclosure(2)measurement alternative(2)measurement alternative for securities without a readily determinable fair value(2)member assessments(2)members' equity(2)merger of not-for-profit entities(2)mineral rights(2)minimum guarantee(2)minimum revenue guarantees(2)modification accounting(2)monetary and nonmonetary items(2)monetary asset(2)monetary versus nonmonetary items(2)more likely than not(2)mortgage banking(2)mortgage banking activities(2)mortgage loans held for sale(2)mortgage servicing rights(2)multiple class shares(2)multiple-year retrospectively rated contract(2)music copyright(2)maintenance fees and dues(1)maintenance programs(1)major customers(1)major development projects(1)major discovery(1)major repair and replacement fund(1)major repairs and replacements fund(1)major security types(1)major types of investments(1)majority voting interest in the board(1)majority-owned investee(1)majority-owned subsidiary(1)malpractice loss accrual(1)malpractice trust fund(1)management and general activities(1)management services(1)management's plans(1)mandatorily redeemable financial instrument(1)mandatorily redeemable financial instruments(1)manufacturer purchase incentives(1)manufacturer sales incentives to consumers(1)manufacturing and duplication costs(1)margins(1)market basis inventory(1)market liquidity(1)market participants(1)marketing costs(1)markets and territories(1)master leaseback(1)master limited partnership(1)master netting arrangement(1)master trust(1)material right(1)materiality(1)materials and supplies(1)maturity groupings disclosure(1)maturity schedule disclosure(1)maximum future earnings inuring to stockholders(1)maximum potential amount of future payments(1)measure of operations(1)measure of progress(1)measurement(1)measurement date(1)measurement period adjustments(1)measurement uncertainty(1)medical malpractice claims(1)member share accounts(1)members' deficit(1)meter readings(1)milestone method(1)mineral price forecasts(1)mineral resources(1)minimum guarantees and market risk benefits(1)minimum interim disclosures(1)minimum lease payments(1)minimum net worth requirements(1)minimum of range accrual(1)minimum retention period(1)minimum revenue guarantee(1)mining asset impairment(1)mining assets(1)mining entity(1)mining joint venture(1)mining operations(1)mining versus oil and gas topics(1)mirror construction work in progress(1)misleading implications(1)mobile flight equipment(1)modification of liability award(1)modification of terms(1)modification to debtor experiencing financial difficulty(1)molds, dies, and other tools(1)monetary value(1)monetary versus nonmonetary classification(1)monthly accrual(1)more-likely-than-not threshold(1)mortgage banking entity(1)mortgage company(1)mortgage loan receivables(1)mortgage-backed bonds(1)mortgage-backed securities(1)most advantageous market(1)multiemployer plan withdrawal liability(1)multiple class funds(1)multiple classes of shares(1)multiple jurisdictions(1)multiple-deliverable arrangements(1)multiple-employer plan(1)multiprovider captive insurance entity(1)music industry revenue(1)mutual fund distribution costs(1)mutual fund distribution fees(1)mutual insurance holding entity(1)
N
noncontrolling interests(18)not-for-profit control plus economic interest(18)net assets available for benefits(17)net investment hedges and cumulative translation adjustment(14)net assets with and without donor restrictions(13)new cost basis after write-down(11)noncontrolling interest and contingent consideration(11)normal capacity overhead allocation(11)not-for-profit statement of activities and performance indicator(11)net periodic pension cost(10)noncash investing and financing activity disclosure(10)net assets with donor restrictions(8)net investment in the lease(7)net assets without donor restrictions(6)noncompensatory employee share purchase plans(6)nonmonetary exchange(6)noncash consideration under asc 606(5)nonreciprocal transfers to owners and spinoffs(5)net investment hedges and long-term intra-entity balances(4)net realizable value(4)noncash consideration(4)noncash contributions at fair value less costs to sell(4)not-for-profit business-oriented health care entity(4)not-for-profit entities(4)not-for-profit entity(4)notes to financial statements(4)net investment hedge(3)net periodic postretirement benefit cost(3)noncash investing and financing activities(3)noncontrolling interest(3)nonmonetary asset(3)not-for-profit business-oriented entity(3)not-for-profit entity definition and scope(3)note disclosure(3)nature of operations disclosure(2)nature of the relationship disclosure(2)net asset value practical expedient(2)net investment income(2)net periodic benefit cost(2)net realizable value write-down(2)net settlement(2)network affiliation agreement(2)no look-through to investee assets(2)no-cost settlement(2)nonaccrual loans(2)noncontrolling interest fair value(2)nonpatronage earnings(2)nonperformance risk and own credit risk(2)nonreciprocal transfer(2)nonrecognized subsequent events(2)not-for-profit contributed investments and agency transactions(2)not-for-profit investments(2)notional amount(2)naic statutory accounting practices(1)natural expense classification(1)nature of operations(1)ncusif deposits and premiums(1)near-term severe impact(1)net appreciation in fair value(1)net appreciation or depreciation(1)net appreciation or depreciation in fair value(1)net asset class(1)net asset value per share(1)net assets(1)net carrying amount(1)net cash settlement(1)net increase in net assets resulting from operations(1)net investment in closely held business(1)net investment in leveraged lease(1)net investment income ratio(1)net investment return(1)net monetary items(1)net operating loss carryforward(1)net periodic other postretirement benefit cost(1)net premiums written(1)net presentation(1)net presentation in statement of financial position(1)net proceeds(1)net realizable value for animals held for sale(1)net realizable value test(1)net reporting of cash flows(1)net settlement value(1)net share settlement(1)net worth(1)net-of-tax accounting prohibition(1)net-of-tax presentation(1)net-of-tax prohibition(1)network affiliation agreements(1)new basis of accounting(1)new reporting entity(1)new reporting entity and retrospective application(1)new waste(1)no amortization(1)no look-through principle(1)nominal outside equity(1)non-deductible fee(1)non-exchange-traded contract(1)non-financial-instrument investments(1)non-interest-bearing note(1)non-public business entity(1)nonaccretable difference(1)nonauthoritative guidance(1)nonauthoritative sources(1)noncancelable right to use(1)noncash contributions(1)noncompensatory plan criteria(1)noncompliance and going concern doubt(1)noncompliance environmental credit(1)noncontingent versus contingent aspect(1)noncontrolling interest at precombination carrying amount(1)noncontrolling interest in net assets(1)noncontrolling ownership interest(1)nonderivative hedging instrument(1)nonemployee awards(1)nonemployee share-based payment(1)nonforfeitable rights and noncancellable commitments(1)nongovernmental entity(1)noninterest expense(1)noninterest income(1)nonlease component allocation(1)nonmonetary distribution to owners(1)nonmonetary transaction(1)nonmonetary transactions(1)nonowner changes in equity(1)nonpublic business entity(1)nonpublic entity policy election(1)nonreciprocal transfer from developer(1)nonrecognized subsequent event(1)nonrecourse debt(1)nonrecurring operating losses(1)nonrefundable advance fees(1)nonrefundable loan origination fees(1)nonregistered investment partnership(1)nontraditional variable annuity(1)nonutility generator(1)normal capacity(1)normal operation(1)normal operation of a long-lived asset(1)normal purchases and normal sales(1)normal purchases and normal sales exception(1)normal purchases and normal sales scope exception(1)not-for-profit business-oriented health care entities(1)not-for-profit entity definition(1)note disclosure of potential termination(1)note discount and premium(1)notes receivable for stock issuance(1)notes receivable from participants(1)notices of allocation(1)nuclear plant decommissioning costs(1)
O
operating cycle(11)oil and gas standardized measure and reserve disclosures(10)operating, investing, and financing classification(10)one-line presentation(7)obligation to provide future services and use of facilities (ccrc)(5)off-balance-sheet commitment disclosure(5)off-balance-sheet credit risk disclosure(5)operating segment(5)optional expedients(5)optional expedients and exceptions(5)offset to aggregate r&d expense(4)offsetting(4)oil and gas producing activities(4)ongoing plan assumption(4)other comprehensive income(4)obligating event(3)oil and gas reserve disclosure relief(3)operating activities classification(3)other income outside topic 606(3)other-than-temporary impairment(3)observable price changes of the same issuer(2)offering costs(2)offering costs and expense limitation agreements(2)oil- and gas-producing entities(2)one-step qualitative impairment assessment(2)open year method(2)operating assets(2)operating cycle exceeding one year(2)operating entity providing services(2)operating expense presentation(2)operating fund(2)operating lease(2)other expenses(2)other investments(2)other ownership interests(2)over-time versus point-in-time recognition(2)obligation to pay(1)obligation to provide future services and use of facilities(1)obligation to repay funding parties(1)obligation to repurchase issuer's equity shares(1)obligation to repurchase own equity shares(1)obligation to return collateral(1)observable and unobservable inputs(1)observable price changes(1)obsolescence exposure(1)off-balance-sheet credit exposure(1)off-balance-sheet credit risk(1)off-balance-sheet financing(1)off-market terms(1)offset to research and development expense(1)offsetting of assets and liabilities(1)offsetting receivable against liability(1)oil and gas exploration and production(1)oil and gas extractive activities(1)oil and gas industry(1)oil and gas interests(1)oil and gas properties(1)oil and gas reserve quantities(1)oil and gas revenue(1)oil- and gas-producing entities scope exception(1)one year after issuance date(1)one-time employee termination benefits(1)one-time termination benefits(1)one-year rule(1)onerous contract(1)onerous contract loss(1)onerous contract presentation(1)ongoing economic interest in net assets(1)ongoing plan(1)operating activities(1)operating entity(1)operating investing and financing activities(1)operating leases(1)operating loss carryforward(1)operating property(1)operating segments(1)operating stage costs(1)operating support from adviser(1)operation services(1)operator designation(1)option premium amortization(1)option to purchase results of r&d(1)ordinary income or loss(1)organization costs(1)other assets(1)other income(1)other items residual(1)other postemployment benefits(1)other postretirement benefit plan(1)outlet activity disclosure(1)outside basis difference(1)overall deal arrangements(1)overburden removal(1)overhaul costs(1)overtake and makeup gas(1)owners association(1)ownership interest in an exchange(1)
P
provision for losses on onerous contracts(36)property tax accrual(27)proportionate (undivided interest) presentation(18)prepaid expenses(16)preproduction design and development costs(15)private company goodwill amortization alternative(13)predominance test for multiple-class cash flows(10)presentation of discount, premium, and debt issuance costs(10)prior service cost and transition obligation in aoci(10)projected benefit obligation and accumulated postretirement benefit obligation(10)positive intent and ability to hold to maturity(8)proprietary trading securities of broker-dealers(8)performance indicator(7)premium deficiency and loss recognition(7)probable and reasonably estimable(7)proportional amortization method for tax credit investments(7)performance, service, and market conditions(6)participating interest(5)participation costs(5)prematurity period(5)present value of future net cash flows(5)purchased financial assets with credit deterioration(5)plan financial 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Q
qualitative more-likely-than-not assessment(13)qualifying assets and capitalization period(10)qualifying asset(4)qualifying assets(2)qualitative impairment assessment(2)quasi-reorganization(2)quasi-reorganization (readjustment)(2)qualified thrift lender(1)qualifying special-purpose entity(1)qualitative assessment(1)quantitative thresholds(1)quoted price(1)
R
regulatory liabilities(19)recoverability test using undiscounted cash flows(18)real estate project and preacquisition costs(15)regulatory assets and phase-in plans(15)revenue from contracts with customers(15)residual investments topic(14)restricted investment security (fhlb/federal reserve bank stock)(14)regulated operations(11)relocation of guidance to asc 220(11)reverse acquisitions and pushdown accounting(11)right of setoff(11)repurchase and reverse repurchase offsetting election(10)regulatory asset(9)regulatory capital and statutory surplus disclosures(9)rights, privileges, and liquidation preference disclosures(9)real estate investment trust(8)restricted cash(8)revenue recognition(8)range of loss and minimum accrual(7)reasonably possible disclosure(7)reduction of purchase price(7)regulatory liability for rate-recovered contingencies(7)right-of-use asset and lease liability(7)risk transfer in reinsurance contracts(7)requisite service period and forfeitures(6)research and 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S
superseded guidance(99)separately priced extended warranty and product maintenance contracts(36)start-up and organization costs(27)superseded guidance (tdrs and purchased credit-impaired loans)(20)supplier finance program disclosures(19)scope exceptions and superseded subtopics(18)scope exceptions and normal purchases and normal sales(14)short-term obligations expected to be refinanced(13)substance-over-form borrowings (product financing, sales of future revenue)(13)substantial doubt about going concern(13)superseded subtopic(12)single continuous statement versus two consecutive statements(11)schedule of investments(10)selection among acceptable alternatives(10)settlements, curtailments, and termination benefits(10)significant accounting policy disclosure(10)statement of financial position for not-for-profits(10)summary of significant accounting policies(10)superseded industry subtopics(10)scope(9)spinoff at carrying amount and reverse spinoff accounting(9)stock dividend versus stock 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limitation(1)scope navigation(1)scope of industry guidance(1)scope of insurance accounting(1)scope of the casinos topic(1)scope of the reit topic(1)scope of topic 930(1)scope of topic 942(1)sec filer(1)sec sections(1)sec sections and sec registrants(1)second-injury fund(1)secondary market investors(1)securities lending collateral(1)securities lending income(1)securities lending transaction(1)securitization and sale accounting(1)securitized financial assets(1)seed money proportionate interest(1)segment disclosure(1)self-funded plan(1)seller financing and buyer default forfeiture(1)seller financing with recourse(1)seller subsidy(1)selling and marketing costs(1)selling expenses(1)selling profit or loss(1)senior and subordinated debt(1)separability criterion(1)separable portion of operations(1)separate component presentation(1)separate financial statements(1)separate income statement presentation(1)separate lease component(1)separate legal entity exclusion(1)separate new asset(1)separate presentation from topic 606 revenue(1)separate unit of account(1)separately priced extended warranty(1)separately transferable(1)separation criteria(1)service concession arrangement(1)service cost component(1)services received from personnel of an affiliate(1)servicing asset(1)servicing asset and liability(1)servicing liability(1)servicing revenues and costs(1)settlement by transfer of assets or equity interest(1)settlement date measurement(1)settlement-date accounting(1)severance and salary continuation(1)share-lending arrangement(1)shareholder consent(1)shareholders' equity(1)shares subject to mandatory redemption(1)shipping and handling costs(1)short sales(1)short-duration and long-duration contracts(1)short-duration contract(1)sick pay benefits(1)significant accounting policies(1)significant accounting policies disclosure(1)significant assumptions disclosure(1)significant categories of borrowings(1)significant change disclosure(1)significant change in facts and circumstances(1)significant development uncertainty(1)significant estimates(1)significant risks and rewards(1)simplification initiative(1)simplification of gaap(1)simultaneous equations method(1)single balance sheet caption(1)single continuous statement(1)single lease cost(1)slot machines(1)slotting fees and rebates(1)small down payment(1)small down payments and buyer's note(1)soft-dollar arrangements(1)software arrangements(1)software capitalization(1)software inventory(1)software marketed to others(1)source of cash flow approach(1)sovereign debt of financially troubled countries(1)special assessment(1)special assessments(1)special events gross versus net reporting(1)special termination benefits(1)special-purpose-entity lessor(1)specific ownership account(1)specified beneficiary(1)specified prices(1)spin-off of class a common stock(1)split-interest agreement(1)sports and race wagers(1)spot method versus forward method(1)spot rate translation(1)standalone selling price(1)standardized measure of discounted future net cash flows(1)standby commitment to purchase loans(1)standby letters of credit(1)standstill agreement(1)start-up enterprise(1)state and local financing authority(1)stated interest rates(1)statement of cash flows exemption(1)statement of changes in net assets available for benefits(1)statement of changes in net assets in liquidation(1)statement of changes in net worth(1)statement of financial condition ending in net worth(1)statement of net assets in liquidation(1)statement of operations disclosure(1)statement of revenues and expenses(1)statutory capital and surplus(1)statutory depletion(1)statutory reserve deposits(1)statutory surplus(1)step acquisition(1)step bonds(1)stock dividend(1)stock split(1)stock split effected in the form of a dividend(1)stock-loan transactions(1)stock-settled debt(1)stop-loss insurance(1)stop-loss insurance recoverable(1)straight-line rent(1)strategic shift with major effect(1)stratification and valuation allowance(1)stripping costs(1)subcontractors' claims(1)subjective acceleration clause(1)subordinated debentures(1)subordination(1)subordination to debt(1)subscriber contracts(1)subscriber fraction depreciation(1)subscriber-related costs(1)substance over legal form(1)substantial doubt(1)substantially complete and ready for intended use(1)substantially completed and held available for occupancy(1)substantially different terms(1)substantially unchanged contract(1)substantive conversion feature(1)substantive kick-out rights(1)substantive milestone(1)substantive plan(1)substantive substitution right(1)subtopic structure(1)successful efforts(1)successful efforts and full cost methods(1)successor plan(1)sufficiency of equity investment at risk(1)sufficient progress criterion(1)summary total presentation(1)sunset date(1)superseded legacy guidance(1)superseded revenue guidance(1)supplemental cash flow disclosure(1)supplemental pro forma information(1)supplementary disclosure(1)supplier finance program(1)supplier finance programs(1)supply and marketing cooperatives(1)surplus notes(1)surrender charge(1)suspense account shares(1)suspense accounts and trading errors(1)suspension of losses(1)syndicate cost allocation(1)synthetic investment contract(1)synthetic oil and gas(1)synthetic oil and gas from oil sands, shale, and coalbeds(1)
T
temporary differences(15)troubled debt restructuring concession(13)tax effects allocated to oci components(11)transition to asc 606(11)trade-date versus settlement-date accounting(9)treasury stock cost and retirement(9)tainting and reclassification of the htm portfolio(8)trading, available-for-sale, and held-to-maturity classification(8)transition and comparative-period reporting(8)transition and effective dates(7)topic 606 revenue from contracts with customers(6)take-or-pay and throughput contracts(5)trade date accounting(5)transfer of control(5)technological feasibility(4)termination for convenience(4)terminating plan(3)termination claim(3)time-sharing intervals(3)transfer of control of a distinct asset(3)transition period(3)treasury stock classification of trust-held employer shares(3)take-off and landing slots(2)tax-exempt bond financing(2)temporary difference(2)terminating plans and wasting trusts(2)termination for convenience versus default(2)time-sharing notes receivable(2)trading error suspense accounts(2)transaction price(2)transactions with no accounting recognition(2)transfer agent(2)transition to topic 842(2)translate-restate and restate-translate methods(2)troubled debt restructuring(2)tabular format disclosure(1)tainting the held-to-maturity portfolio(1)take-or-pay contract(1)takeoff and landing slots(1)target benefit plan(1)tax credit investments(1)tax increment financing entity(1)tax status of distributions(1)tax status of distributions per unit(1)tax-basis components of dividends(1)tax-deductible goodwill(1)tax-exempt borrowings(1)tax-exempt status(1)tax-exempt status disclosure(1)tax-free recovery of investment(1)tax-planning strategy(1)temporary control(1)terminal dividends(1)terminated contract claims(1)terminated contracts(1)termination claim receivable(1)termination claims(1)termination disclosure(1)termination for default(1)termination loans(1)theatrical film prints(1)third-party payor receivables(1)third-party recoveries(1)third-party settlements(1)third-party user fees and minimum payment guarantee(1)throughput contract(1)time-share interval(1)time-share interval sale(1)time-share project delineation(1)time-share reseller(1)time-sharing activities(1)time-sharing interval(1)time-sharing inventory(1)time-sharing transactions(1)timing risk(1)title or other evidence of ownership(1)title plant(1)title plant maintenance(1)title searches(1)total return(1)tour fulfillment costs(1)trade date versus settlement date(1)trade payables(1)trading debt securities(1)trading gains and losses(1)trading or speculative activities(1)trading privileges(1)trading securities(1)traditional variable annuity(1)transaction costs(1)transaction gain or loss(1)transaction price allocation(1)transaction price without variable consideration constraint(1)transactions with affiliates(1)transfer pricing(1)transfers of financial assets(1)transition asset or obligation(1)transition date june 30, 2027(1)transition guidance 915-10-65-1(1)transition method(1)transition to asc 842(1)translation(1)translation adjustment(1)treasury stock(1)treasury stock method(1)treasury stock presentation(1)triggering event evaluation(1)trust or insurance contract funding(1)trust-preferred securities(1)two consecutive statements(1)two-class method and participating securities(1)two-class method for participating securities(1)type a and type b programs(1)typical characteristics(1)
U
unusual or infrequently occurring items(22)uncertain tax positions and unrecognized tax benefits(15)unasserted claims(7)unpaid claims and claim adjustment expenses (ibnr)(7)unconditional purchase obligations(5)unused letters of credit and pledged assets(5)unincorporated legal entity(4)ultimate revenue(3)undivided interest(3)union lump-sum payments in lieu of wage increases(3)unusual or infrequently occurring item(3)ultimate revenue estimates and prospective revision(2)unapproved change orders and claims(2)unbilled receivables(2)unconditional promise to give(2)unconditional purchase obligation(2)underwriting and when-issued commitments(2)undivided interests(2)unearned revenue(2)unit of accounting(2)unrealized gains and losses(2)unrealized gains and losses on securities still held(2)upgrades and enhancements(2)use of estimates(2)use rate theory for equipment costs(2)u.s. steamship entities(1)ultimate recoverability of par value(1)umwa combined benefit fund(1)unallocated losses(1)unallocated suspense account assets(1)unamortized acquisition costs(1)unamortized film cost impairment(1)unamortized film costs(1)unasserted claims and assessments(1)unaudited supplementary information(1)unbilled costs and fees(1)unbilled receivable(1)uncertain tax position(1)unclassified balance sheet(1)uncollected receivables(1)unconditional promise(1)unconditional purchase commitment(1)underlying(1)underwater endowment fund(1)underwriting commitments(1)underwriting risk(1)undiscounted future cash flows(1)undistributed earnings(1)undivided interest in common property(1)undivided interest presentation(1)undivided ownership interest(1)unearned and deferred income(1)unearned esop shares(1)unearned premium revenue(1)unearned premiums(1)unearned revenue and front-end fees(1)unearned revenue liability(1)unexpired portion of coverage(1)unexpired portion of reinsured contracts(1)unfunded portion(1)unfunded prior service cost(1)unguaranteed residual asset(1)unilateral government rights(1)unincorporated joint ventures(1)uninstalled materials(1)uninsured time deposits(1)union contract lump-sum payments(1)unit depreciation(1)unit of account(1)unit of account and distinct good or service(1)unit-of-production amortization(1)unit-specific capitalization(1)unit-specific expense recognition(1)universal life-type contract(1)universal life-type contracts(1)unpaid claims(1)unpaid claims liability(1)unpaid principal balance(1)unpaid principal plus accrued interest(1)unprocessed products(1)unproved and proved properties(1)unproved properties(1)unrealized appreciation(1)unrealized gains account(1)unrealized holding gains and losses(1)unrealized loss disclosures(1)unrecognized deferred taxes(1)unrecorded commitment(1)unrecorded commitments(1)unredeemed chips(1)unrelated business income(1)unsuccessful franchise application costs(1)unused letters of credit(1)unusual in nature(1)unusual nature(1)unwritten plan(1)use rate theory(1)useful life determination(1)
V
variable interest entity and primary beneficiary(18)voting interest model(18)valuation allowance and more-likely-than-not realization(15)variable interest entity(12)valuation allowance(10)vendor rebates contingent on cumulative purchase levels(7)vested and nonvested benefits(4)variable consideration(3)valuation techniques (market, cost, income approaches)(2)value beyond proven and probable reserves(2)valuation allowance for impairment(1)valuation policy(1)variable annuity contracts(1)variable consideration constraint(1)variable interest entity amendments to topic 810(1)variable interest entity scope exception(1)variable lease payments(1)variable number of shares with fixed monetary value(1)variable production costs(1)variable-share settlement(1)variance power(1)variation margin(1)veba / 501(c)(9) trust(1)vendor-specific objective evidence(1)vested and accumulating rights(1)vested benefits(1)vesting of benefits(1)volume rebates and refunds(1)volume sales of subdivided lots(1)voluntary health and welfare entities(1)voluntary health and welfare entity(1)
W
wasting trust(3)weighted average exchange rate(2)warrant classification(1)warrant modification(1)warranty obligations(1)wasting assets(1)weather derivative(1)website development stages(1)weee directive 2002/96/ec(1)weighted-average shares outstanding(1)when-collected method(1)when-issued securities(1)with-and-without computation(1)with-and-without method(1)withdrawal liability(1)working capital(1)working interest owner(1)working model(1)works of art and historical treasures(1)
#
10 percent cash flow test for modification versus extinguishment(13)10 percent corridor amortization of gains and losses(10)10 percent quantitative thresholds(5)401(h) account(4)12b-1 fees(2)10 percent cash flow test(1)12b-1 plan(1)20 percent presumption(1)24-month collection criterion(1)90 percent distribution requirement(1)90 percent taxable income distribution election(1)