Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 38

ASC 210, Balance Sheet, is divided into two Subtopics:

 ASC 210‐10, Overall, which focuses on the presentation of the balance sheet, particularly the operating cycle and the classification of current assets and liabilities, and

 ASC 210‐20, Offsetting, which offers guidance on offsetting amounts for certain contracts and repurchase agreements accounted for as collateralized borrowings and reverse repurchase agreements accounted for as collateralized borrowings.