Cross-Cutting Technical Accounting
Definition: Standards that span multiple categories (revenue, leases, consolidation, etc.)
Scope:Very BroadDifficulty:Difficult
Standards that span multiple categories (revenue, leases, consolidation, etc.)
StandardsASC/IFRS various
CertificationsCPA
GeographyUniversal
Sub-topics (31)
- Revenue Recognition ASC 606 and IFRS 15
- Long-Term Contract Revenue Recognition
- Licensing and IP Revenue Recognition
- Subsidiary Consolidation
- Variable Interest Entity VIE Consolidation
- Joint Venture Accounting
- Intercompany Elimination Accounting
- Hedge Accounting
- Derivatives Accounting
- Debt and Equity Classification
- Expected Credit Loss Accounting CECL and IFRS 9
- Stock-Based Compensation Accounting
- Pension and OPEB Accounting
- Deferred Compensation Accounting
- Acquisition Purchase Accounting
- Goodwill and Intangible Asset Accounting
- Divestiture and Discontinued Operations Accounting
- Pushdown Accounting
- Lessee Accounting ASC 842 and IFRS 16
- Lessor Accounting
- Sale-Leaseback Accounting
- Contingency and Loss Provision Accounting
- Foreign Currency Accounting
- Segment Reporting
- Earnings Per Share Accounting
- Fair Value Measurement Accounting
- Related Party Transaction Accounting
- Going Concern Assessment
- Subsequent Events Accounting
- Asset Retirement Obligation Accounting
- Inventory Accounting
Related Subjects
Components
- Revenue Recognition ASC 606 and IFRS 15Sub-topic
- Long-Term Contract Revenue RecognitionSub-topic
- Licensing and IP Revenue RecognitionSub-topic
- Subsidiary ConsolidationSub-topic
- Variable Interest Entity VIE ConsolidationSub-topic
- Joint Venture AccountingSub-topic
- Intercompany Elimination AccountingSub-topic
- Hedge AccountingSub-topic
Subcategories
- Topics L–V(11)
- Topics A–L(20)
External Links
- Accounting standard — Wikipedia