ASC

Concept

supplier finance programs

Referenced in 1 subtopic across 1 area.

Liabilities1

  1. 405-10Overall405 Liabilities

    ASC 405-10 is the Overall subtopic of the Liabilities Topic; it functions as a navigational "roadmap" rather than a source of substantive measurement rules. It lists the other Subtopics within Topic 405 (Extinguishments of Liabilities, Insurance-Related Assessments, Joint and Several Liability Arrangements, Supplier Finance Programs) and points to the Topics elsewhere in the Codification that directly address recognition of particular liabilities.