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IFRS Notes

1031


Structure of Accounting Standards Codification
ias01-a16

FASB Accounting Standards Codification (ASC)
http://asc.fasb.org/home

Topic: 3 digits
Subtopic: 2 digits
Section: 2 digits

Topics
(1) 200 Presentation
(2) 300 Assets
(3) 400 Liabilities
(4) 500 Equity
(5) 600 Revenue
(6) 700 Expenses
(7) 800 Broad transactions
(8) 900 Industry

An example of ASC structure
Overview and background of extraordinary items
225-20-05

Topic: 225 Income statement
Subtopic: 20 Extraordinary and unusual items
Section: 05 Overview and background
 

   
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