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ASC 105 Generally accepted accounting principles -- ASC 205 Presentation of financial statements -- ASC 210 Balance sheet -- ASC 215 Statement of shareholder equity -- ASC 220 Comprehensive income -- ASC 225 Income statement -- ASC 230 Statement of cash flows -- ASC 235 Notes to financial statements -- ASC 250 Accounting changes and error corrections -- ASC 255 Changing prices -- ASC 260 Earnings per share -- ASC 270 Interim reporting -- ASC 272 Limited liability entities -- ASC 274 Personal financial statements -- ASC 275 Risks and uncertainties -- ASC 280 Segment reporting -- ASC 305 Cash and cash equivalents -- ASC 310 Receivables -- ASC 320 Investments-Debt and equity securities -- ASC 321 Investments-Equity securities -- ASC 323 Investments-Equity method and joint ventures -- ASC 325 Investments-Other -- ASC 330 Inventory -- ASC 340 Other assets and deferred costs -- ASC 350 Intangibles-Goodwill and other -- ASC 360 Property, plant, and equipment -- ASC 405 Liabilities -- ASC 410 Asset retirement and environmental obligations -- ASC 420 Exit or disposal cost obligations -- ASC 430 Deferred revenue -- ASC 440 Commitments -- ASC 450 Contingencies -- ASC 460 Guarantees -- ASC 470 Debt -- ASC 480 Distinguishing liabilities from equity -- ASC 505 Equity -- ASC 605 Revenue recognition -- ASC 606 Revenue from contracts with customers -- ASC 610 Other income -- ASC 705 Cost of sales and services -- ASC 710 Compensation-General -- ASC 712 Compensaton-Nonretirement post-employment benefits -- ASC 715 Compensation-Retirement benefits -- ASC 718 Compensation-Stock compensation -- ASC 720 Other expenses -- ASC 730 Research and development -- ASC 740 Income taxes -- ASC 805 Business combinations -- ASC 808 Collaborative arrangements -- ASC 810 Consolidations -- ASC 815 Derivatives and hedging -- ASC 820 Fair value measurements -- ASC 825 Financial instruments -- ASC 830 Foreign currency matters -- ASC 835 Interest -- ASC 840 Leases -- ASC 842 Leases -- ASC 845 Nonmonetary transactions -- ASC 850 Related-party disclosures -- ASC 852 Reorganizations -- ASC 853 Service concession arrangements -- ASC 855 Subsequent events -- ASC 860 Transfers and servicing -- ASC 900s Specialized industry GAAP -- Definitions of terms -- Disclosure checklist for commercial businesses -- Index.
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