ASC

Concept

disclosure cross-reference

Referenced in 1 subtopic across 1 area.

Presentation1

  1. 215-10Overall215 Statement of Shareholder Equity

    ASC 215-10 is a placeholder ("link") subtopic for the statement of shareholder equity. It contains no substantive recognition or measurement rules; its only content directs users to Topic 505 for disclosure guidance on the items that make up shareholders' equity.