Category: U.S. GAAP by Topic

Interim Financial Reporting APB Opinion 28, May 1973 “Interim Financial Reporting” Accounting principles Accounting principles for interim reports should be –> same as those for

Earnings per Share SFAS 128, February 1997 “Earnings per Share” Earnings per Share (EPS) 1. Basic Earnings per Share 2. Diluted Earnings per Share Basic

Accounting Changes and Error Corrections SFAS 154, May 2005 “Accounting Changes and Error Corrections – a replacement of APB Opinion No. 20 and FASB Statement

Statement of Cash Flows SFAS 95, November 1987 “Statement of Cash Flows” SFAS 102, February 1989 “Statement of Cash Flows – Exemption of Certain Enterprises

Income Statement Income attributable to the noncontrolling interest SFAS 160, December 2007 “Noncontrolling Interests in Consolidated Financial Statements an Amendment of ARB No. 51” ARB

Income Statement Extraordinary and Unusual Items FASB issued an Accounting Standards Update, ASU 2015-01, in January 2015 Topic: Income Statement – Extraordinary and Unusual Items