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

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Comparison between U.S. GAAP and International Financial Reporting Standards 162 ASC 360, Property, Plant, and Equipment ASC 405, Liabilities ASC 410, Asset Retirement and Environmental Obligations ASC 420, Exit or Disposal Cost Obligations ASC 430, Deferred Revenue ASC 440, Commitments ASC 450, Contingencies ASC 460, Guarantees ASC 470, Debt ASC 480, Distinguishing Liabilities from Equity ASC 505, Equity ASC 605, Revenue Recognition ASC 705, Cost of Sales and Services ASC 710, Compensation–General ASC 712, Compensation–Nonretirement Postemployment Benefits ASC 715, Compensation–Retirement Benefits ASC 718, Compensation–Stock Compensation ASC 720, Other Expenses ASC 730, Research and Development ASC 740, Income Taxes ASC 805, Business Combinations ASC 808, Collaborative Arrangements ASC 810, Consolidation ASC 815, Derivatives and Hedging ASC 820, Fair Value Measurements and Disclosures ASC 825, Financial Instruments ASC 830, Foreign Currency Matters ASC 835, Interest ASC 840, Leases ASC 845, Nonmonetary Transactions ASC 850, Related Party Disclosures ASC 852, Reorganizations © 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 163 ASC 855, Subsequent Events ASC 860, Transfers and Servicing ASC 905, Agriculture ASC 908, Airlines ASC 910, Contractors–Construction ASC 912, Contractors–Federal Government ASC 92X, Entertainment ASC 930, Extractive–Activities Mining ASC 932, Extractive–Activities Oil and Gas ASC 94X, Financial Services ASC 952, Franchisors ASC 954, Health Care Entities ASC 958, Not-for-Profit Entities ASC 96X, Plan Accounting ASC 97X, Real Estate ASC 980, Regulated Operations ASC 985, Software ASC 995, Steamship Entities ASC Master Glossary © 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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