CONTRACTORS — FEDERAL GOVERNMENT (ASC 912)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESENTERTAINMENT — BROADCASTERS (ASC 920)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESENTERTAINMENT — CABLE TELEVISION (ASC 922)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESACCOUNTING DURING THE PREMATURITY PERIODENTERTAINMENT — CASINOS (ASC 924)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESENTERTAINMENT — FILM (ASC 926)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESENTERTAINMENT — MUSIC (ASC 928)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESEXTRACTIVE ACTIVITIES — OIL AND GAS (ASC 932)PERSPECTIVE AND ISSUESCONCEPTS, RULES, AND EXAMPLESFINANCIAL SERVICES — DEPOSITORY AND LENDING (ASC 942)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESFINANCIAL SERVICES — INSURANCE (ASC 944)PERSPECTIVE AND ISSUESCONCEPTS, RULES, AND EXAMPLESFINANCIAL SERVICES — INVESTMENT COMPANIES (ASC 946)PERSPECTIVE AND ISSUESREASSESSMENT OF INVESTMENT COMPANY STATUSDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESFINANCIAL SERVICES — MORTGAGE BANKING (ASC 948)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESFINANCIAL SERVICES — TITLE PLANT (ASC 950)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESFRANCHISORS (ASC 952)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS AND RULESNOT ‐ FOR ‐ PROFIT ENTITIES (ASC 958)6
PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESPLAN ACCOUNTING (ASC 960, ASC 962, ASC 965)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESREAL ESTATE — GENERAL (ASC 970)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESREAL ESTATE — RETAIL LAND (ASC 976)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESREAL ESTATE TIME ‐ SHARING ACTIVITIES (ASC 978)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESREGULATED OPERATIONS (ASC 980)CONCEPTS, RULES, AND EXAMPLESSOFTWARE (ASC 985)PERSPECTIVE AND ISSUESDEFINITIONS OF TERMSCONCEPTS, RULES, AND EXAMPLESNOTES