Accounting Standards Codification Topic 340
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:abbreviation |
gptkb:ASC_340
|
| gptkbp:appliesTo |
gptkb:U.S._GAAP
|
| gptkbp:containsGuidanceOn |
commission costs
contract acquisition costs deferred costs direct-response advertising costs prepaid expenses |
| gptkbp:firstIssueDate |
2009
|
| gptkbp:focusesOn |
Other Assets and Deferred Costs
|
| https://www.w3.org/2000/01/rdf-schema#label |
Accounting Standards Codification Topic 340
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:relatedTo |
gptkb:ASC_606
revenue recognition |
| gptkbp:replacedBy |
various legacy U.S. GAAP pronouncements
|
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:topic |
gptkb:ASC_340-10
gptkb:ASC_340-20 gptkb:ASC_340-30 gptkb:ASC_340-40 |
| gptkbp:bfsParent |
gptkb:ASC_340
|
| gptkbp:bfsLayer |
7
|