100 General Principles
105 Generally Accepted Accounting Principles
200 Presentation
205 Presentation of Financial Statements
210 Balance Sheet
215 Statement of Shareholder Equity
220 Comprehensive Income
225 Income Statement
23 Statement of Cash Flows
235 Notes to Financial Statements
250 Accounting Changes and Error Corrections
255 Changing Prices
260 Earnings Per Share
270 Interim Reporting
272 Limited Liability Entities
274 Personal Financial Statements
275 Risks and Uncertainties
280 Segment Reporting
300 Assets
305 Cash and Cash Equivalents
310 Receivables
320 Investments - Debt and Equity Securities
323 Investments - Equity Method and Joint Ventures
325 Investments - Other
330 Inventory
340 Other Assets and Deferred Costs
350 Intangibles - Goodwill and Other
360 Property, Plant, and Equipment
400 Liabilities
405 Liabilities
410 Asset Retirement and Environmental Obligations
420 Exit or Disposal Cost Obligations
430 Deferred Revenue
440 Commitments
450 Contingencies
460 Guarantees
470 Debt
480 Distinguishing Liabilities from Equity
500 Equity
505 Equity
600 Revenue
605 Revenue Recognition
700 Expenses
705 Cost of Sales and Services
710 Compensation - General
712 Compensation - Nonretirement Postretirement Benefits
715 Compensation - Retirement Benefits
718 Compensation - Stock Compensation
720 Other Expenses
730 Research and Development
740 Income Taxes
800 Broad Transactions
805 Business Combinations
808 Collaborative Arrangements
810 Consolidation
815 Derivatives and Hedging
820 Fair Value Measurements and Disclosures
825 Financial Instruments
830 Foreign Currency Matters
835 Interest
840 Leases
845 Nonmonetary Transactions
850 Related Party Disclosures
852 Reorganizations
855 Subsequent Events
860 Transfers and Servicing
900 Industry
905 Agriculture
908 Airlines
910 Contractors - Construction
912 Contractors - Federal Government
915 Development Stage Entities
920 Entertainment - Broadcasters
922 Entertainment - Cable Television
924 Entertainment - Casinos
926 Entertainment - Films
928 Entertainment - Music
930 Extractive Activities - Mining
932 Extractive Activities - Oil and Gas
940 Financial Services - Broker and Dealers
942 Financial Services - Depository and Lending
944 Financial Services - Insurance
946 Financial Services - Investment Companies
948 Financial Services - Mortgage Banking
950 Financial Services - Title Plant
952 Franchisors
954 Healthcare Entities
958 Not-for-Profit Entities
960 Plan Accounting - Defined Benefit Pension Plans
952 Plan Accounting - Defined Contribution Pension Plans
965 Plan Accounting - Health and Welfare Benefit Plans
970 Real Estate - General
972 Real Estate - Common Interest Realty Associations
974 Real Estate - Real Estate Investment Trusts
976 Real Estate - Retail Land
978 Real Estate - Time-Sharing Activities
980 Regulated Operations
985 Software
995 __ Steamship Entities
ASC Section List
5 Overview and Background

10 Objectives

15 Scope and Exceptions

20 Glossary

25 Recognition

30 Initial Measurement

35 Subsequent Measurement

40 Derecognition

45 Other Presentation Matters

50 Disclosure

55 Implementation Guidance and Illustrations

60 Relationships

65 Transition and Open Effective Date Information

70 Grandfathered Guidance