|
gptkbp:instanceOf
|
accounting standard
|
|
gptkbp:address
|
amortization of deferred costs
cost capitalization
costs to fulfill a contract
impairment of deferred costs
incremental costs of obtaining a contract
|
|
gptkbp:appliesTo
|
gptkb:United_States_GAAP
|
|
gptkbp:ASC_340-10
|
Overall guidance
|
|
gptkbp:ASC_340-20
|
Capitalized Advertising Costs
|
|
gptkbp:ASC_340-30
|
Other Assets and Deferred Costs—Insurance Contracts
|
|
gptkbp:ASC_340-40
|
Other Assets and Deferred Costs—Contracts with Customers
|
|
gptkbp:focusesOn
|
Other Assets and Deferred Costs
|
|
gptkbp:fullName
|
gptkb:Accounting_Standards_Codification_Topic_340
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
ASC 340
|
|
gptkbp:includesSubtopic
|
gptkb:ASC_340-10
gptkb:ASC_340-20
gptkb:ASC_340-30
gptkb:ASC_340-40
|
|
gptkbp:issuedBy
|
gptkb:Financial_Accounting_Standards_Board
|
|
gptkbp:relatedTo
|
gptkb:ASC_606
public companies
private companies
governmental entities
revenue recognition
contract costs
not-for-profit entities
|
|
gptkbp:startDate
|
gptkb:United_States
|
|
gptkbp:updated
|
gptkb:ASU_2014-09
gptkb:ASU_2018-07
ASU 2016-20
|
|
gptkbp:bfsParent
|
gptkb:FASB
|
|
gptkbp:bfsLayer
|
6
|