INDEX

75% test, segment reporting 216

abandonment 1287, 1309

ABOs see accumulated benefit obligations

absences, compensated 650651, 1365

Accelerated Cost Recovery System (ACRS) 420421

accelerated reporting requirements 192

accelerated share repurchase programs 579

acceptance provisions, customers 598599

accounting changes

ASC 250 111141

concepts/rules/examples 114141

definitions of terms 113114

disclosure checklist 13311332

error correction 112, 115, 130137

FIFO to LIFO change 123124

GAAP prospective changes 124126

impractibility exception 122123

indirect effects of changes 122

interim reporting 137140, 190191

other sources 141

overview 112

perspective/issues 111113

reclassifications 126127

reporting entity change 113, 129

restatements 112, 114, 115, 132133

retrospective application 111, 113, 116117, 120121

scope of ASC 250 112

summary 115

technical alert 113

see also change in accounting estimate;

change in accounting principle

Accounting Standards Codification (ASC) 11321

105 128

205 2941

210 4358

215 59

220 6169

225 7183

230 85103

235 105109

250 111141

255 143146

260 147177

270 179193

272 195197

274 199206

275 207211

280 213, 215

305 225227

310 229264

320 265290

323 291323

325 325335

330 337374

340 375381

350 383404

360 405451

405 453456

410 429, 457469

420 471476

430 477

440 479481

450 483490

460 491504, 1166

470 505544

480 545560

505 561592

605 593646

705 647

710 649652

712 651, 653654

715 655698

718 171, 699735

720 ...

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