Agriculture

FASB ASC 905 – Agriculture The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 905 (ASC 905) to address topics relating to agriculture activity. The agriculture industry has several unique characteristics which are...

Airlines

FASB ASC 908 – Airlines The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 908 (ASC 908) to address airlines and the airline industry. For this industry, certain intangible assets such as takeoff and landing slots can be...

Construction Contractors

FASB ASC 910 – Contractors – Construction The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 910 (ASC 910) to address topics related to construction contracting businesses. As this industry has its own unique...

Government Contractors

FASB ASC 912 – Contractors – Government The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 912 (ASC 912) to address entities doing business with the federal government.  This is because the government behaves in...

Development Stage Entities

FASB ASC 915 – Development Stage Entities The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 915 (ASC 915) to address topics related to companies in the stages of development. These companies usually engage in activities...