Category: U.S. GAAP by Topic

List of updates to the codification topic 820 January 2010 Accounting Standards Update (ASU) No. 2010-06 was issued –> Improving disclosures about fair value measurements

Exit or Disposal Cost Obligations SFAS 146, June 2002 “Accounting for Costs Associated with Exit or Disposal Activities” Exit or disposal cost obligations 1. Costs

Website Development Costs EITF Issue No. 00-2 “Accounting for Web Site Development Costs” AICPA SOP 98-1 “Accounting for the Costs of Computer Software Developed or

Standards before U.S. GAAP Codification SFAS 87, December 1985 –> Employers’ Accounting for Pensions SFAS 88, December 1985 –> Employers’ Accounting for Settlements and Curtailments

Fair Value Option SFAS No. 159, February 2007 ” The Fair Value Option for Financial Assets and Financial Liabilities” Fair Value Option(FVO) –> Option to

Accounting Rules about Software asc 350-40: Internal-Use Software –> AICPA SOP 98-1 –> “Accounting for the Costs of Computer Software Developed or Obtained for Internal