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    The document lists the major accounting standard topics covered by technical accounting guidance resources from four large accounting firms - Deloitte, EY, KPMG, and PwC. It shows which topics each firm provides guidance on through their online or downloadable PDF resources. The topics range from general principles, assets, liabilities, equity, revenue, expenses to industry-specific standards. Most firms provide coverage of major topics but their coverage varies to some degree across the different topics.

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    The document lists the major accounting standard topics covered by technical accounting guidance resources from four large accounting firms - Deloitte, EY, KPMG, and PwC. It shows which topics each firm provides guidance on through their online or downloadable PDF resources. The topics range from general principles, assets, liabilities, equity, revenue, expenses to industry-specific standards. Most firms provide coverage of major topics but their coverage varies to some degree across the different topics.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    7 views1 page

    Tech Data

    Uploaded by

    Tony R
    The document lists the major accounting standard topics covered by technical accounting guidance resources from four large accounting firms - Deloitte, EY, KPMG, and PwC. It shows which topics each firm provides guidance on through their online or downloadable PDF resources. The topics range from general principles, assets, liabilities, equity, revenue, expenses to industry-specific standards. Most firms provide coverage of major topics but their coverage varies to some degree across the different topics.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    Technical Accounting Guidance Resources by ASC Topic as of 1-28-22

    Deloitte Roadmap Series (Online only, PDFs not downloadable without subscription)
    EY Accounting Link (downloadable PDFs)
    KPMG Financial Reporting View(downloadable PDFs)
    PwC Viewpoint (downloadable PDFs)

    Accounting Standard Code - Topics Deloitte EY KPMG PwC


    1XX - General Principles
    2XX - Presentation
    205 - Presentation of Financial Statements Yes Yes Multi Yes
    220 - Income Statement-Reporting Comprehensive Income Yes
    230 - Statement of Cash Flows Yes Yes Yes
    250 - Accounting Changes and Error Corrections Yes Yes
    260 - Earnings Per Share Yes Yes
    280 - Segment Reporting Yes Yes Yes
    3XX - Assets
    310 - Receivables Yes
    320 - Investments-Debt and Equity Securities Multi Yes
    323 - Investments-Equity Method and Joint Ventures Multi Yes Yes Yes
    326 - Financial Instruments-Credit Losses Yes Multi Yes Yes
    330 - Inventory Yes
    350 - Intangibles-Goodwill and Other Yes Yes Yes
    360 - Property, Plant, and Equipment Yes Multi Multi Multi
    4XX - Liabilities
    410 - Asset Retirement and Environmental Obligations Yes Yes
    420 - Exit or Disposal Cost Obligations Yes Yes
    450 - Contingencies Yes
    460 - Guarantees Yes
    470 - Debt Multi
    480 - Distinguishing Liabilities from Equity Multi Yes Yes
    5XX - Equity
    505 - Equity Yes
    6XX - Revenue
    605 - Revenue Recognition Multi Yes
    606 - Revenue from Contracts with Customers Yes Yes Multi Multi
    610 - Other Income Yes Yes
    7XX - Expenses
    715 - Compensation-Retirement Benefits Yes Yes Yes
    718 - Compensation-Stock Compensation Yes Multi Yes Yes
    740 - Income Taxes Yes Yes Yes Yes
    8XX - Broad Transaction
    805 - Business Combinations Multi Yes Multi Yes
    810 - Consolidation Multi Yes Yes Multi
    815 - Derivatives and Hedging Yes Multi Yes Yes
    820 - Fair Value Measurement Yes Yes Yes Yes
    825 - Financial Instruments Yes Yes
    830 - Foreign Currency Matters Yes Yes Yes Yes
    840 - Leases Yes Yes
    842 - Leases Yes Yes Multi Yes
    845 - Nonmonetary Transactions Yes
    848 - Reference Rate Reform Yes
    852 - Reorganizations Yes Yes Yes
    853 - Service Concession Arrangements Yes
    860 - Transfers and Servicing Yes Yes Yes
    9XX - Industry
    926 - Entertainment-Films Yes
    944 - Financial Services-Insurance Multi Yes Multi
    946 - Financial Services-Investment Companies Yes
    954 - Health Care Entities Yes
    958 - Not-for-Profit Entities Yes
    970 - Real Estate-General Yes
    980 - Regulated Operations Yes
    985 - Software Yes Yes

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