ASC

Concept

earnings terminology

Referenced in 1 subtopic across 1 area.

Presentation1

  1. 205-905Agriculture205 Presentation of Financial Statements

    ASC 205-905 addresses presentation of financial statements for entities in the agricultural industry, with separate Cooperatives Subsections for agricultural cooperatives. Its scope mirrors that of ASC 905-10-15 (General and Cooperatives Subsections). Its only substantive presentation rule permits agricultural cooperatives to label earnings using alternative terms such as margins, net proceeds, or savings (205-905-45-1).