Wiley GAAP 2020

Codification Taxonomy

Topic # and title			Subtopic # and title
I. General Principles and Objectives
	105	Generally Accepted Accounting		105-10	Overall Principles
II. Overall Financial Reporting, Presentation, and Display Matters
A. Overall Presentation of Financial Statements
	205	Presentation of Financial Statements		205-10	Overall
				205-20	Discontinued Operations
				205-30	Liquidation Basis of Accounting
				205-40	Going Concern
	210	Balance Sheet		210-10	Overall
				210-20	Offsetting
	215	Statement of Shareholders’ Equity		215-10	Overall
	220	Comprehensive Income		220-10	Overall
				220-20	Unusual or Infrequently Occurring Items
				220-30	Business Interruption Insurance
	230	Statement of Cash Flows		230-10	Overall
	235	Notes to Financial Statements		235-10	Overall
B. Various Financial Reporting, Presentation, and Display Matters
	250	Accounting Changes and Error Corrections		250-10	Overall
	255	Changing Prices		255-10	Overall
	260	Earnings Per Share		260-10	Overall
	270	Interim Reporting		270-10	Overall
				270-740	Income Taxes
	272	Limited Liability Entities		272-10	Overall
	274	Personal Financial Statements		274-10	Overall
	275	Risks and Uncertainties		275-10	Overall
	280	Segment Reporting		280-10	Overall
III. Transaction-Related Topics
A. Financial Statement Accounts
	310	Receivables		310-10	Overall
				310-20	Nonrefundable Fees and Other ...