Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 13

ASC 205, Presentation of Financial Statements, is divided into four subtopics:

 ASC 205‐10, Overall

 ASC 205‐20, Discontinued Operations

 ASC 205‐30, Liquidation Basis of Accounting

 ASC 205‐40, Going Concern