US GAAP Reference Directory

U.S. Generally Accepted Accounting Principles

U.S. Generally Accepted Accounting Principles (US GAAP) are the accounting standards issued by the FASB for nongovernmental entities in the United States, organised within the FASB Accounting Standards Codification.

99 Total Standards

98 Active / Current

1 Historical / Withdrawn

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Active Standards

Generally Accepted Accounting Principles

Presentation of Financial Statements

Statement of Shareholder Equity

Income Statementâ€”Reporting Comprehensive Income

Income Statement

Statement of Cash Flows

Notes to Financial Statements

Accounting Changes and Error Corrections

Changing Prices

Earnings Per Share

Interim Reporting

Limited Liability Entities

Personal Financial Statements

Risks and Uncertainties

Segment Reporting

Cash and Cash Equivalents

Investmentsâ€”Debt and Equity Securities

Investmentsâ€”Equity Securities

Investmentsâ€”Equity Method and Joint Ventures

Investmentsâ€”Other

Financial Instrumentsâ€”Credit Losses

Other Assets and Deferred Costs

Intangiblesâ€”Goodwill and Other

Property, Plant, and Equipment

Asset Retirement and Environmental Obligations

Exit or Disposal Cost Obligations

Deferred Revenue

Distinguishing Liabilities From Equity

Revenue Recognition

Revenue from Contracts with Customers

Cost of Sales and Services

Compensationâ€”General

Nonretirement Postemployment Benefits

Compensationâ€”Retirement Benefits

Compensationâ€”Stock Compensation

Research and Development

Business Combinations

Collaborative Arrangements

Derivatives and Hedging

Environmental Credits and Environmental Credit Obligations

Fair Value Measurement

Financial Instruments

Foreign Currency Matters

Government Assistance

Nonmonetary Transactions

Reference Rate Reform

Related Party Disclosures

Reorganizations

Service Concession Arrangements

Subsequent Events

Transfers and Servicing

Contractorsâ€”Construction

Contractorsâ€”Federal Government

Development Stage Entities (Legacy)

Entertainmentâ€”Broadcasters

Entertainmentâ€”Cable Television

Entertainmentâ€”Casinos

Entertainmentâ€”Films

Entertainmentâ€”Music

Extractive Activitiesâ€”Mining

Extractive Activitiesâ€”Oil and Gas

Financial Servicesâ€”Brokers and Dealers

Financial Servicesâ€”Depository and Lending

Financial Servicesâ€”Insurance

Financial Servicesâ€”Investment Companies

Financial Servicesâ€”Mortgage Banking

Financial Servicesâ€”Title Plant

Health Care Entities

Not-for-Profit Entities

Plan Accountingâ€”Defined Benefit Pension Plans

Plan Accountingâ€”Defined Contribution Pension Plans

Plan Accountingâ€”Health and Welfare Benefit Plans

Real Estateâ€”General

Real Estateâ€”Common Interest Realty Associations

Real Estateâ€”Real Estate Investment Trusts

Real Estateâ€”Retail Land

Real Estateâ€”Time-Sharing Activities

Regulated Operations

U.S. Steamship Entities

Historical Standards

Leases (Legacy Standard)