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The FASB Accounting Standards CodificationTM Cross-Reference Quick Guide

How to use the ASC Quick Guide Legacy ASC Legacy ASC
Standard Topic Standard Topic

FASB Statements FAS 102 230, 310, 960, 962, 970


Use the FASB Accounting Standards CodificationTM (ASC)
FAS 2 730, 985 FAS 106 420, 710, 715, 805, 958, 980
Cross-Reference Quick Guide (ASC Quick Guide) to find where, FAS 5 310, 360, 440, 450, 460, 505, 720, 730, 944 FAS 107 310, 825, 942, 958
FAS 6 210, 470 FAS 109 225, 272, 450, 718, 740, 805, 830, 840, 852, 942,
in the ASC Topics, the FASB and AICPA legacy standards are 944, 946, 958, 980, 995
FAS 7 915, 980
codified as of March 1, 2010. Where the FASB codified a legacy FAS 13 360, 410, 440, 450, 460, 470, 840, 980 FAS 110 960
FAS 15 310, 450, 470 FAS 112 420, 712
standard in multiple ASC Topics, the principal ASC Topic is FAS 113 450, 944
FAS 16 250, 270, 450
designated in bold. FAS 19 932 FAS 114 310
FAS 22 840 FAS 115 320, 942
FAS 23 840 FAS 116 440, 605, 720, 835, 958
Log in or register for KPMG’s Accounting Research Online (ARO) FAS 28 840 FAS 117 954, 958
FAS 29 840 FAS 118 310
at www.aro.kpmg.com to access the comprehensive ASC Cross-
FAS 34 360, 835 FAS 120 944
Reference Reports for complete ASC Subtopic, Section, and FAS 35 460, 960, 962, 965 FAS 123(R) 260, 505, 718 815, 958
FAS 37 740 FAS 124 958
paragraph references for the legacy standards, SEC guidance
FAS 42 835 FAS 126 825
included in the ASC, and Accounting Standards Updates issued FAS 43 420, 710 FAS 128 205, 250, 260
FAS 45 850, 952 FAS 129 470, 505
and codified on or after July 1, 2009.
FAS 47 440, 470 FAS 130 220, 323, 505, 715, 965
FAS 48 450, 460, 605 FAS 131 280
Refer to the Reference Guide for a summary of ASC Topics, and FAS 49 470 FAS 132 230
FAS 50 928 FAS 132(R) 450, 715, 958
selected Subtopics and Subsections as of March 1, 2010. FAS 51 922 FAS 133 220, 310, 440, 815, 960
FAS 52 205, 440, 815, 830 FAS 136 958
FAS 57 850, 958 FAS 138 & Ex. 815
FAS 58 835 FAS 140 310, 320, 405, 460, 470, 815, 860
FAS 60 325, 944 FAS 141(R) 805
FAS 61 950 FAS 142 205, 280, 323, 350, 730
FAS 62 835 FAS 143 360, 410, 450, 835, 840, 980
FAS 63 920 FAS 144 205, 225, 360, 840, 855, 958
FAS 65 310, 440, 860, 948, 958 FAS 145 470
FAS 66 360, 440, 460, 605, 840, 976 FAS 146 280, 420, 450, 712, 715, 840, 912, 958
FAS 67 970 FAS 149 815
FAS 68 440, 730 FAS 150 260, 480, 835
FAS 69 932 FAS 154 250, 835
FAS 71 840, 980 FAS 155 815
FAS 78 470 FAS 156 860
FAS 84 470 FAS 157 250, 270, 820
FAS 86 730, 985 FAS 158 715, 958
FAS 87 420, 715, 805, 835, 958, 980 FAS 159 470, 825, 954
FAS 88 712, 715, 958 FAS 160 810
FAS 89 255 FAS 161 815
FAS 90 980 FAS 163 944
FAS 91 310, 440, 840 FAS 164 350, 740, 805, 954, 958
FAS 92 360, 980 FAS 165 855
FAS 93 958 FAS 166 310, 325, 405, 460, 470, 810, 815, 820, 860, 948
FAS 94 810, 840 FAS 167 810
FAS 95 230, 310, 815, 830, 942 FAS 168 105
FAS 97 944
FAS 98 840, 980
FAS 101 980

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The FASB Accounting Standards CodificationTM Cross-Reference Quick Guide

Legacy ASC Legacy ASC Legacy ASC Legacy ASC Legacy ASC Legacy ASC
Standard Topic Standard Topic Standard Topic Standard Topic Standard Topic Standard Topic

EITF Abstracts and EITF 88-14 810 EITF 93-17 740 EITF 99-1 470 EITF 02-14 323 EITF D-10 835
Appendix D Topics EITF 88-15 470, 810 EITF 94-1 323, 325 EITF 99-2 460, 815 EITF 02-15 470 EITF D-12 830
EITF 84-4 810, 815 EITF 88-18 470 EITF 94-2 974 EITF 99-4 325 EITF 02-16 605 EITF D-21 980
EITF 84-5 460, 860 EITF 88-19 942 EITF 94-8 310 EITF 99-5 340, 460, 730 EITF 02-18 323 EITF D-23 470
EITF 84-17 360 EITF 88-20 310 EITF 94-10 740 EITF 99-7 260, 505 EITF 03-2 715 EITF D-24 840
EITF 84-19 310 EITF 88-21 840 EITF 95-1 460, 605, 840 EITF 99-8 815, 860 EITF 03-4 715 EITF D-27 715
EITF 84-20 815, 860 EITF 88-22 860 EITF 95-4 605, 840 EITF 99-9 815 EITF 03-5 985 EITF D-30 740
EITF 84-37 840 EITF 88-23 710 EITF 95-5 860 EITF 99-10 323 EITF 03-6 260 EITF D-31 740
EITF 85-1 310, 505, 850 EITF 88-24 360 EITF 95-6 974 EITF 99-13 840 EITF 03-7 470 EITF D-32 740
EITF 85-9 470 EITF 88-25 852, 942 EITF 95-7 974 EITF 99-16 810 EITF 03-8 450, 720, 954 EITF D-33 852
EITF 85-12 810 EITF 89-3 942 EITF 95-9 740 EITF 99-17 605 EITF 03-10 605 EITF D-34 944
EITF 85-13 860 EITF 89-11 480 EITF 95-10 740 EITF 99-19 605 EITF 03-11 815 EITF D-35 450, 944
EITF 85-16 840 EITF 89-13 410 EITF 95-13 230 EITF 99-20 310, 320, 325, EITF 03-12 460 EITF D-36 715
EITF 85-17 470, 835 EITF 89-14 310 EITF 95-17 840 835 EITF 03-13 205 EITF D-39 942
EITF 85-20 310, 460, 605 EITF 89-16 840 EITF 95-20 740 EITF 00-1 323, 810, 910, EITF 03-16 272, 323 EITF D-41 320
EITF 89-20 840 EITF 95-22 470 930, 932 EITF 04-3 930 EITF D-42 260
EITF 85-21 805
EITF 90-3 715 EITF 95-23 360 EITF 00-2 350 EITF 04-5 810 EITF D-43 210
EITF 85-24 946
EITF 90-4 718 EITF 96-5 420, 450, 710, EITF 00-3 985 EITF 04-6 930 EITF D-46 323
EITF 85-25 460, 860
EITF 90-8 410 712, 715, 718, EITF 00-4 460, 480 EITF 04-8 260 EITF D-49 958
EITF 85-27 970
EITF 90-14 460, 840 805 EITF 00-6 460, 810, 815 EITF 04-10 280 EITF D-51 320, 860
EITF 85-31 942
EITF 90-15 958 EITF 96-6 985 EITF 00-8 505, 845 EITF 04-13 845 EITF D-53 260
EITF 86-5 470
EITF 90-19 260, 470, 815 EITF 96-9 330, 420 EITF 00-9 815 EITF 05-1 470 EITF D-54 944
EITF 86-6 360
EITF 90-20 460, 840 EITF 96-10 320 EITF 00-10 605 EITF 05-2 815 EITF D-55 830
EITF 86-7 970
EITF 90-21 460, 860 EITF 96-11 320, 815 EITF 00-11 840 EITF 05-5 715 EITF D-56 830
EITF 86-8 860
EITF 90-22 932 EITF 96-12 320, 835 EITF 00-12 323, 505, 718 EITF 05-6 805, 840 EITF D-57 942
EITF 86-9 805
EITF 91-5 325 EITF 96-15 320, 830 EITF 00-13 360 EITF 05-8 740 EITF D-61 470
EITF 86-13 330
EITF 91-6 440, 980 EITF 96-16 810 EITF 00-16 718 EITF 06-1 605 EITF D-62 260
EITF 86-15 470, 835
EITF 91-7 715 EITF 96-17 980 EITF 00-18 505 EITF 06-2 710 EITF D-66 860
EITF 86-17 460, 840
EITF 91-8 740 EITF 96-18 440, 505 EITF 00-19 460, 480, 505, EITF 06-3 605 EITF D-68 323
EITF 86-21 310, 815
EITF 91-9 605 EITF 96-19 470 815 EITF 06-4 715 EITF D-70 280
EITF 86-25 815
EITF 91-10 460, 970 EITF 96-21 460, 840, 958 EITF 00-21 605 EITF 06-5 325 EITF D-72 260
EITF 86-27 715
EITF 92-1 460, 840 EITF 96-22 310 EITF 00-27 260, 470, 505 EITF 06-6 470 EITF D-76 946
EITF 86-30 470
EITF 92-4 830 EITF 97-1 450, 460, 840, EITF 01-1 470 EITF 06-7 470, 815 EITF D-77 450
EITF 86-32 505, 810
EITF 92-5 310 958 EITF 01-2 810, 845 EITF 06-8 360 EITF D-80 310, 450
EITF 86-33 460, 840
EITF 92-7 980 EITF 97-2 718, 810, 954 EITF 01-5 830 EITF 06-9 810 EITF D-82 260
EITF 86-40 320
EITF 92-8 830 EITF 97-3 310, 860 EITF 01-6 815 EITF 06-10 715 EITF D-83 718
EITF 86-43 840
EITF 92-9 944 EITF 97-4 980 EITF 01-7 310 EITF 06-11 718 EITF D-86 855
EITF 86-46 330
EITF 92-12 715, 980 EITF 97-10 460, 840 EITF 01-8 440, 815, 840 EITF 07-1 808 EITF D-89 954
EITF 87-8 740, 840
EITF 92-13 450, 715, 930 EITF 97-11 970 EITF 01-9 330, 605, 908 EITF 07-3 730 EITF D-90 505
EITF 87-9 360
EITF 93-1 310 EITF 97-13 720 EITF 01-12 460, 815, 840 EITF 07-4 260 EITF D-96 605
EITF 87-12 830
EITF 93-3 710, 715 EITF 97-14 710, 810 EITF 01-13 225, 450 EITF 07-5 718, 815 EITF D-97 805
EITF 87-18 310
EITF 93-4 980 EITF 98-4 805, 845 EITF 01-14 605 EITF 07-6 360 EITF D-98 480
EITF 87-19 310
EITF 93-6 944 EITF 98-5 470, 505 EITF 02-3 815, 932, 940 EITF 08-3 840 EITF D-101 350
EITF 87-21 805
EITF 93-8 840 EITF 98-8 360 EITF 02-4 470 EITF 08-4 470 EITF D-102 815
EITF 87-24 205
EITF 93-9 830 EITF 98-9 450, 840 EITF 02-6 230, 410 EITF 08-5 820 EITF D-107 840
EITF 87-30 860
EITF 93-11 845 EITF 98-11 740 EITF 02-7 350 EITF 08-6 323 EITF D-108 805
EITF 87-34 860
EITF 93-13 740 EITF 98-13 320, 323 EITF 02-8 815 EITF 08-7 350 EITF D-109 815
EITF 88-1 715
EITF 93-14 450, 720, 944 EITF 98-14 470 EITF 02-9 860 EITF 08-8 815 EITF D-110 505, 718
EITF 88-4 740
EITF 93-16 740, 830 EITF 98-15 320 EITF 02-11 505
EITF 88-5 325
EITF 02-13 350
EITF 88-12 360

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The FASB Accounting Standards CodificationTM Cross-Reference Quick Guide

Legacy ASC Legacy ASC Legacy ASC Legacy ASC Legacy ASC
Standard Topic Standard Topic Standard Topic Standard Topic Standard Topic

AICPA Accounting Interpretations DIG Issue (F08) 815, 860 FSP FAS123(R)-4 718 FTB 85-04 325 AICPA Statements of Position
AIN APB09 225 DIG Issue (G04) 815, 944 FSP FAS129-1 470, 505, 815 FTB 85-06 225, 505 SOP 75-2 974
AIN APB18 323, 810 DIG Issue (I01) 440, 815 FSP FAS132(R)-1 715 FTB 86-02 360, 840 SOP 78-9 323, 970
AIN APB21 932 FSP FAS133-1/ 815 FTB 87-02 980 SOP 81-1 210, 460, 605,
FASB Interpretations FIN45-4 FTB 87-03 860 910, 912
AIN APB26 470
FIN 01 250, 330 FSP FAS140-1 860 FTB 88-01 840 SOP 82-1 274
AIN APB30 225
FIN 06 730, 985 FSP FAS140-2 860 FTB 90-01 460, 605 SOP 85-3 905
APB Opinions FIN 07 915 FSP FAS140-3 860 FTB 94-01 320 SOP 88-1 908
APB 02 740 FIN 08 470 FSP FAS140-4/ 810, 860 FTB 97-01 718 SOP 90-3 860
APB 04 740 FIN 14 450 FIN46(R)-8 FTB 01-01 glossary only SOP 90-7 210, 852
APB 09 225, 250, 505 FIN 18 225, 740 FSP FAS141(R)-1 805 SOP 92-1 970
APB 10 210, 605, 740 FIN 19 460, 840 FSP FAS142-2 932 FASB Implementation Guides SOP 92-5 944
APB 12 310, 360, 505, FIN 21 840 FSP FAS142-3 275, 350 Q&A 086 350, 985 SOP 92-6 965
710, 715, 835 FIN 23 840 FSP FAS143-1 410, 720 Q&A 087 330, 715, 740, SOP 93-1 450, 946
APB 14 470, 505 FIN 24 840 FSP FAS144-1 310 958, 980 SOP 93-3 255
APB 18 225, 250, 260, FIN 26 840 FSP FAS146-1 420, 715 Q&A 088 205, 712, 715, SOP 93-4 946
323, 325, 460, FIN 27 glossary only 740, 845
FSP FAS150-1 480 SOP 93-6 460, 718
810, 850, 958, FIN 30 450, 605, 740 Q&A 091 310, 835, 948
970 FSP FAS150-2 480 SOP 93-7 340, 720, 958
FIN 33 932 Q&A 106 710, 715
APB 21 310, 470, 740, FSP FAS150-3 480 SOP 94-3 958
FIN 35 323 Q&A 109 740, 852, 855,
835 FSP FAS150-4 480 SOP 94-4 962, 965
FIN 36 932 942
APB 22 235 FSP FAS150-5 480 SOP 94-5 944
FIN 37 830 Q&A 115 320, 323, 958
APB 23 740, 942 FSP FAS157-2 820 SOP 94-6 205, 275, 330,
FIN 39 210, 305, 450, 815 Q&A 116/117 958
APB 26 470, 850 FSP FAS157-3 820 410, 450, 460,
FIN 41 210, 860 Q&A 131 205, 280 605, 740, 932,
APB 28 225, 250, 270, FSP FAS157-4 820 Q&A 140 320, 405, 860
FIN 43 360 958, 985
450, 740 FSP FIN45-1 460
FIN 45 460, 840, 850 SOP 95-1 944
APB 29 605, 845 FSP FIN45-2 460 AICPA Audit and Accounting
FIN 46(R) 323, 460, 712, 715, SOP 95-2 946
APB 30 225, 830 FSP FIN45-3 460, 954 Guides
810, 860, 954, 958 SOP 95-3 946
FSP FIN46(R)-1 810 AAG - AIR 908
Accounting Research Bulletins FIN 47 410, 450 SOP 96-1 410, 440, 450
FSP FIN46(R)-2 810 AAG - APC 905
ARB 43 Ch. 1A 310, 505, 605, FIN 48 740, 805, 835 SOP 97-1 310, 470, 835
FSP FIN46(R)-3 810, 952 AAG - BRD 810, 940
850 SOP 97-2 450, 605, 730,
FASB Staff Positions FSP FIN46(R)-5 810 AAG - CAS 280, 924
ARB 43 Ch. 1B 505 985
FSP AAGINV-1/ 946 FSP FIN46(R)-6 810 AAG - CIR 972
ARB 43 Ch. 2A 205 SOP 97-3 310, 405, 450
SOP94-1-1 FSP FIN48-1 740 AAG - CON 910
ARB 43 Ch. 3A 210, 310, 340, SOP 98-1 350, 730, 985
FSP APB 14-1 470, 815, 825 FSP FIN48-3 740 AAG - DEP 942
470, 958 SOP 98-2 958
FSP APB18-1 323 FSP SOP78-9-1 970 AAG - EBP 960, 962, 965
ARB 43 Ch. 4 330, 440, 450 SOP 98-5 720
FSP AUG-AIR-1 340, 360, 908 FSP SOP94-3-1/ 958 AAG - FGC 255, 912 SOP 98-7 340, 450, 835
ARB 43 Ch. 7A 852
FSP EITF85-24-1 946 AAG-HCO-1 AAG - HCO 440, 450, 720,
ARB 43 Ch. 7B 505 SOP 99-2 960, 965
FSP EITF99-20-1 325 FSP SOP94-6-1 310, 825 954
ARB 43 Ch. 9C 360 SOP 99-3 962, 965
ARB 43 Ch. 10A 720 FSP EITF00-19-2 470, 815, 825 AAG - INV 810, 946 SOP 00-2 210, 430, 460,
FASB Technical Bulletins
ARB 43 Ch. 11A 912 FSP EITF 03-06-1 260 AAG - LHI 944 855, 926
FTB 79-03 470
ARB 43 Ch. 11B 912 FSP FAS13-1 840 AAG - NPO 958 SOP 00-3 944
FTB 79-04 280
ARB 43 Ch. 11C 912 FSP FAS19-1 932 AAG - OGP 932 SOP 01-6 310, 460, 605,
FTB 79-05 954
ARB 45 440, 605 FSP FAS97-1 944 AAG - PLI 944 825, 835, 860,
FTB 79-09 740
ARB 51 505, 810, 850, FSP FAS106-2 715, 740 942, 944, 948
FTB 79-10 840 AICPA Practice Bulletins
860, 958, 970 FSP FAS107-1/ 825 SOP 02-2 954
FTB 79-12 glossary only PB 01 310, 360
APB 28-1 SOP 03-1 944
DIG Issues FTB 79-13 840 PB 02 810
FSP FAS109-1 740 SOP 03-3 310, 835
DIG Issues 815 FTB 79-14 840 PB 04 942
FSP FAS115-1/ 320, 325, 958 SOP 04-2 978
Except: 124-1 FTB 79-15 840 PB 05 942 SOP 05-1 944
DIG Issue (B07) 944 FSP FAS115-2/ 320 FTB 79-16(R) 840 PB 08 944 SOP 07-1 946
DIG Issue (B08) 944 124-2 FTB 80-01 470 PB 11 852
DIG Issue (B35) 958 FSP FAS117-1 958 FTB 80-02 310, 470 PB 13 340 AICPA Technical Inquiry Svc
DIG Issue (C13) 310, 815 FSP FAS123(R)-1 718 FTB 81-06 470 PB 14 272, 850 TIS 5100 855, 985
DIG Issue (F04) 310, 815 FSP FAS123(R)-2 718 FTB 85-03 840 PB 15 944

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