Restore paragraph in ASC

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restore paragraph in ASC in steps

Register a free DocHub account with your active email address or Google account.
When you have your account, create your workspace, include a business logo, or go to edit ASC straight away.
Upload your file from the computer or cloud storage service integrated with DocHub.
Start working with your file, restore paragraph in ASC, and benefit from loss-free editing with the auto-save feature.
When ready, download or preserve your file within your account, or send out it to the recipients to gather signatures.

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How to Restore paragraph in ASC

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in this video were going to discuss the accounting standards codification otherwise known as the ASC so the ASC is the source of all the authoritative accounting principles and rules that US companies have to follow when they issue their financial statements so its the central repository of all the information related to US GAAP and it was created in 2009 to establish one level of GAAP one single level of all the generally accepted accounting principles that pertain to US companies and before we had the ASC we basically had this thing where we had a hierarchy we had a hierarchy of GAAP we had these different types of things that some were more authoritative than others and so we have this hierarchy and we say ok well whats the most authoritative source of GAAP and so forth and we actually had an accounting standard that was issued by the FASB statement on financial accounting standard number 162 that explain the entire higher hierarchy so it could be very confusing and what the ASC

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What is ASC Topic 326?

ASC 326 provides guidance on how an entity should measure credit losses on financial instruments and comprises three Subtopics (Overall, Measured at Amortized Cost, and Available-for-Sale Debt Securities).

What is ASC Topic 740?

ASC 740 governs how companies recognize the effects of income taxes on their financial statements under U.S. GAAP. This applies only to taxes based on incomenot sales, payroll, or property taxesper ASC 740-10.

What is an ASC 310?

ASC 310 comprises four Subtopics (Overall, Nonrefundable Fees and Other Costs, Loans and Debt Securities Acquired with Deteriorated Credit Quality, and Troubled Debt Restructurings by Creditors).

What is liquidation basis of accounting under ASC 205-30?

ASC 205-30 notes: The Liquidation Basis of Accounting Subtopic provides guidance on when and how an entity should prepare its financial statements using the liquidation basis of accounting and describes the related disclosures that should be made.

What does Accounting Standards Codification ASC Topic 205 relate to?

FASB Accounting Standards Codifica- tion (ASC) 205-40 provides guidance in U.S. generally accepted account- ing principles (GAAP) about managements responsibility to evaluate an entitys ability to continue as a going concern and to provide related footnote disclosures.

What is the meaning of the term probable when used by the FASB in ASC 205 40?

The FASBs use of the term probable in FASB ASC 205 means likely to occur and is consistent with its use with respect to contingencies in FASB ASC 450. There are specific disclosure requirements whether substantial doubt is alleviated or not.

What is the purpose of accounting disclosure?

In the financial world, disclosure refers to the timely release of all information about a company that may influence an investors decision. It reveals both positive and negative news, data, and operational details that impact its business.

What is the purpose of ASC 205?

ASC 205, Presentation of Financial Statements, provides the baseline authoritative guidance for presentation of financial statements for all US GAAP reporting entities. ASC 205-10-45-1A lists the required financial statements under US GAAP.

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Restore paragraph in ASC smoothly