FASB Accounting Standards CodificationのTopic一覧

Codificationのシステムの使い方についてはFASBサイトでCodification Learning Guideとして無料で公開されている。

このガイドに載っているTOPICの一覧は以下の通り
General Principles
 105 Generally Accepted Accounting Principles
Presentation
 205 Presentation of Financial Statements
 210 Balance Sheet
 215 Statement of Shareholder Equity
 220 Comprehensive Income
 225 Income Statement
 230 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
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
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
Equity
 505 Equity
Revenue
 605 Revenue Recognition
 606 Revenue from Contracts with Customers
 610 Other Income
Expenses
 705 Cost of Sales and Services
 710 Compensation—General
 712 Compensation—Nonretirement Postemployment Benefits
 715 Compensation—Retirement Benefits
 718 Compensation—Stock Compensation
 720 Other Expenses
 730 Research and Development
 740 Income Taxes
Broad Transactions
 805 Business Combinations
 808 Collaborative Arrangements
 810 Consolidation
 815 Derivatives and Hedging
 820 Fair Value Measurement
 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
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 Health Care Entities
 958 Not-for-Profit Entities
 960 Plan Accounting—Defined Benefit Pension Plans
 962 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 U.S. Steamship Entities

FASBって？APBって？

FASBとはFinancial Accounting Standards Board（財務会計基準審議会）の略で、米国会計のルールを決めるために作られた民間の非営利団体。1973年に前身とも言えるAPB(Accounting Principles Board)にとってかわった。FASBやAPBと名のつく主だった文書の例は以下。

FASB Statements
FASB Interpretations
FASB Technical Bulletins
FASB Emerging Issues Task Force
FASB Implementation Guides (Q and A)
APB Opinions and Interpretations