Comparison between U.S. GAAP and International ... - Grant Thornton

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Comparison between U.S. GAAP and International Financial Reporting Standards 160 Standing Interpretations Committee (SIC) SIC-7, Introduction of the Euro SIC-10, Government Assistance - No Specific Relation to Operating Activities SIC-12, Consolidation - Special Purpose Entities SIC-13, Jointly Controlled Entities - Non-Monetary Contributions by Venturers SIC-15, Operating Leases - Incentives SIC-21, Income Taxes - Recovery of Revalued Non-Depreciable Assets SIC-25, Income Taxes - Changes in the Tax Status of an Entity or its Shareholders SIC-27, Evaluating the Substance of Transactions Involving the Legal Form of a Lease SIC-29, Service Concession Arrangements - Disclosures SIC-31, Revenue - Barter Transactions Involving Advertising Services SIC-32, Intangible Assets - Web Site Costs © 2011 Grant Thornton LLP All rights reserved U.S. member firm of Grant Thornton International Ltd
Comparison between U.S. GAAP and International Financial Reporting Standards 161 Appendix B Listing of FASB Codification Topics (Note: All FASB Codification topics are included in the listing below.) FASB Accounting Standards Codification (ASC) ASC 105, Generally Accepted Accounting Principles ASC 205, Presentation of Financial Statements ASC 210, Balance Sheet ASC 215, Statement of Shareholder Equity ASC 220, Comprehensive Income ASC 225, Income Statement ASC 230, Statement of Cash Flows ASC 235, Notes to Financial Statements ASC 250, Accounting Changes and Error Corrections ASC 255, Changing Prices ASC 260, Earnings per Share ASC 270, Interim Reporting ASC 272, Limited Liability Entities ASC 274, Personal Financial Statements ASC 275, Risks and Uncertainties ASC 280, Segment Reporting ASC 305, Cash and Cash Equivalents ASC 310, Receivables ASC 320, Investments–Debt and Equity Securities ASC 323, Investments–Equity Method and Joint Ventures ASC 325, Investments–Other ASC 330, Inventory ASC 340, Other Assets and Deferred Costs ASC 350, Intangibles–Goodwill and Other © 2011 Grant Thornton LLP All rights reserved U.S. member firm of Grant Thornton International Ltd
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Comparison between U.S. GAAP and International ... - Grant Thornton

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