Accounting Standards Codification

Topics
105-199
205-299
305-799
805-899
905-999

105-199
General principles (ex: GAAP)

205-299
Presentation (ex: I/S,B/S,EPS)

305-799
Financial Statement Accounts
(ex: receivables, payable, equity)

305-
Assets

405-
Liability

505-
Equity

605-
Revenue

705-
Expense


805-899
Broad transactions
(Ex: business combinations, derivatives)

905-999
Industries
(Airlines, real estate)