Deloitte
Accounting Research Tool

Quick Links

Accounting Auditing Publications News Help

Account

Log in Subscribe

iGAAP
GAAP in the UK
US Standards

Accounting Auditing Publications News Help

Notice to Constituents General Principles Presentation Assets Liabilities Equity Revenue Expenses Broad Transactions Industry Master Glossary Accounting Standards Updates Proposed Accounting Standards Updates Maintenance Updates Other Exposure Documents Pre-Codification Standards

FASB Accounting Standards Codification Manual Find the GAAP Tool FASB Literature

SEC Rules & Regulations (Title 17 — Commodity and Securities Exchanges)SEC Reporting Interpretations Manual SEC Staff Bulletins SEC Forms New SEC Rules, Reports, and Studies EDGAR Filer Manual SEC Financial Reporting Manual SEC Material — Supplement

GASB Pronouncements

US GAAP SEC Government

Professional Standards Technical Practice Aids Trust Services Principles, Criteria, and Illustrations Principles and Criteria for XBRL-Formatted Information New Technical Questions and Answers Audit and Accounting Guides & Audit Risk Alerts Accounting Trends and Techniques Practice Aids New SASs, SSAEs, and SSARSs AICPA Issues Papers

PCAOB Standards and Related Rules PCAOB Material — Supplement

Other Publications, Press Releases, and Reports

AICPA PCAOB Other

Other Publications

On the Radar Financial Reporting Alert Heads Up Industry Quarterly Accounting Roundup EITF Snapshot Accounting Spotlight ESG Resources Spotlight Series COVID-19 Resources CFO Insights CFO Signals Survey Audit Committee Brief TRG Snapshot Accounting for Income Taxes Audit & Assurance Update Comment Letters Dbriefs Financial Reporting Presentations Financial Reporting Checklists Key Dates Additional Deloitte Guidance

Business Acquisitions — SEC Reporting Considerations Business Combinations Carve-Out Transactions Comparing IFRS Accounting Standards and U.S. GAAP Consolidation — Identifying a Controlling Financial Interest Contingencies, Loss Recoveries, and Guarantees Contracts on an Entity's Own Equity Convertible Debt (Before Adoption of ASU 2020-06)Current Expected Credit Losses Debt Distinguishing Liabilities From Equity Earnings per Share Environmental Obligations and Asset Retirement Obligations Equity Method Investments and Joint Ventures Equity Method Investees — SEC Reporting Considerations Fair Value Measurements and Disclosures (Including the Fair Value Option)Foreign Currency Matters Guarantees and Collateralizations — SEC Reporting Considerations Hedge Accounting Impairments and Disposals of Long-Lived Assets and Discontinued Operations Income Taxes Initial Public Offerings Leases Noncontrolling Interests Non-GAAP Financial Measures and Metrics Qualitative Goodwill Impairment Assessment — A Roadmap to Applying the Guidance in ASU 2011-08 Revenue Recognition SEC Comment Letter Considerations, Including Industry Insights Segment Reporting Share-Based Payment Awards Statement of Cash Flows Transfers and Servicing of Financial Assets Roadmaps Currently Available Only as a PDF Q&A to Roadmap Quick Reference Guide

Deloitte Publications

2023 2022 2021 2020 2019

Deloitte FASB GASB SEC AICPA PCAOB

Welcome to the Deloitte Accounting Research Tool (DART)!What's New on DART?Key Features DART Pricing FAQs Search Tips Cookies Notice

FASB Accounting Standards Codification Manual

480 Distinguishing Liabilities from Equity

ASC 480-10-20 Glossary

Previous Section Next Section

...

ASC 480-10-20 Glossary

You must log in to view this content and have a subscription package that includes this content.

Required subscriptions

US GAAP

View all / combine content

Employee Stock Ownership Plan Equity Shares Fair Value Financial Instrument Freestanding Financial Instrument Issuer Issuer's Equity Shares Mandatorily Redeemable Financial Instrument Market Participants Monetary Value Net Cash Settlement Net Share Settlement Noncontrolling Interest Nonpublic Entity Nonpublic Entity Obligation Orderly Transaction Parent Physical Settlement Physical Settlement Registration Payment Arrangement Related Parties SEC Registrant Securities and Exchange Commission Registrant Shares Subsidiary Transfer Variable-Rate Forward Contracts

Deloitte
Accounting Research Tool

Copyright © 2023 Deloitte Development LLC. All rights reserved.