ASC

Concept

link subtopic

Referenced in 2 subtopics across 2 areas.

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.

Assets1

  1. 310-940Financial Services—Brokers and Dealers310 Receivables

    ASC 310-940 is a "link" subtopic: it contains no substantive accounting guidance of its own. It simply directs readers looking for guidance on receivables of brokers and dealers in securities to other locations in the Codification — specifically, Subtopic 940-325 for receivables arising as part of a financial-restructuring transaction (310-940-05-2).