The FASB Accounting Standards CodificationTM Cross-Reference Quick Guide

Legacy Standard

ASC Topic

FAS 102 230, 310, 960, 962, 970 FAS 106 420, 710, 715, 805, 958, 980 FAS 107 310, 825, 942, 958 FAS 109 225, 272, 450, 718, 740, 805, 830, 840, 852, 942,

944, 946, 958, 980, 995 FAS 110 960 FAS 112 420, 712 FAS 113 450, 944 FAS 114 310 FAS 115 320, 942 FAS 116 440, 605, 720, 835, 958 FAS 117 954, 958 FAS 118 310 FAS 120 944 FAS 123(R) 260, 505, 718 815, 958 FAS 124 958 FAS 126 825 FAS 128 205, 250, 260 FAS 129 470, 505 FAS 130 220, 323, 505, 715, 965 FAS 131 280 FAS 132 230 FAS 132(R) 450, 715, 958 FAS 133 220, 310, 440, 815, 960 FAS 136 958 FAS 138 & Ex. 815 FAS 140 310, 320, 405, 460, 470, 815, 860 FAS 141(R) 805 FAS 142 205, 280, 323, 350, 730 FAS 143 360, 410, 450, 835, 840, 980 FAS 144 205, 225, 360, 840, 855, 958 FAS 145 470 FAS 146 280, 420, 450, 712, 715, 840, 912, 958 FAS 149 815 FAS 150 260, 480, 835 FAS 154 250, 835 FAS 155 815 FAS 156 860 FAS 157 250, 270, 820 FAS 158 715, 958 FAS 159 470, 825, 954 FAS 160 810 FAS 161 815 FAS 163 944 FAS 164 350, 740, 805, 954, 958 FAS 165 855 FAS 166 310, 325, 405, 460, 470, 810, 815, 820, 860, 948 FAS 167 810 FAS 168 105

Legacy Standard

ASC Topic

How to use the ASC Quick Guide Use the FASB Accounting Standards CodificationTM (ASC) Cross-Reference Quick Guide (ASC Quick Guide) to find where, in the ASC Topics, the FASB and AICPA legacy standards are codified as of March 1, 2010. Where the FASB codified a legacy standard in multiple ASC Topics, the principal ASC Topic is designated in bold. Log in or register for KPMG’s Accounting Research Online (ARO) at www.aro.kpmg.com to access the comprehensive ASC Cross-Reference Reports for complete ASC Subtopic, Section, and paragraph references for the legacy standards, SEC guidance included in the ASC, and Accounting Standards Updates issued and codified on or after July 1, 2009. Refer to the Reference Guide for a summary of ASC Topics, and selected Subtopics and Subsections as of March 1, 2010.

FASB Statements FAS 2 730, 985 FAS 5 310, 360, 440, 450, 460, 505, 720, 730, 944 FAS 6 210, 470 FAS 7 915, 980 FAS 13 360, 410, 440, 450, 460, 470, 840, 980 FAS 15 310, 450, 470 FAS 16 250, 270, 450 FAS 19 932 FAS 22 840 FAS 23 840 FAS 28 840 FAS 29 840 FAS 34 360, 835 FAS 35 460, 960, 962, 965 FAS 37 740 FAS 42 835 FAS 43 420, 710 FAS 45 850, 952 FAS 47 440, 470 FAS 48 450, 460, 605 FAS 49 470 FAS 50 928 FAS 51 922 FAS 52 205, 440, 815, 830 FAS 57 850, 958 FAS 58 835 FAS 60 325, 944 FAS 61 950 FAS 62 835 FAS 63 920 FAS 65 310, 440, 860, 948, 958 FAS 66 360, 440, 460, 605, 840, 976 FAS 67 970 FAS 68 440, 730 FAS 69 932 FAS 71 840, 980 FAS 78 470 FAS 84 470 FAS 86 730, 985 FAS 87 420, 715, 805, 835, 958, 980 FAS 88 712, 715, 958 FAS 89 255 FAS 90 980 FAS 91 310, 440, 840 FAS 92 360, 980 FAS 93 958 FAS 94 810, 840 FAS 95 230, 310, 815, 830, 942 FAS 97 944 FAS 98 840, 980 FAS 101 980

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The FASB Accounting Standards CodificationTM Cross-Reference Quick Guide

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Legacy Standard

ASC Topic

EITF Abstracts and Appendix D Topics EITF 84-4 810, 815 EITF 84-5 460, 860 EITF 84-17 360 EITF 84-19 310 EITF 84-20 815, 860 EITF 84-37 840 EITF 85-1 310, 505, 850 EITF 85-9 470 EITF 85-12 810 EITF 85-13 860 EITF 85-16 840 EITF 85-17 470, 835 EITF 85-20 310, 460, 605 EITF 85-21 805 EITF 85-24 946 EITF 85-25 460, 860 EITF 85-27 970 EITF 85-31 942 EITF 86-5 470 EITF 86-6 360 EITF 86-7 970 EITF 86-8 860 EITF 86-9 805 EITF 86-13 330 EITF 86-15 470, 835 EITF 86-17 460, 840 EITF 86-21 310, 815 EITF 86-25 815 EITF 86-27 715 EITF 86-30 470 EITF 86-32 505, 810 EITF 86-33 460, 840 EITF 86-40 320 EITF 86-43 840 EITF 86-46 330 EITF 87-8 740, 840 EITF 87-9 360 EITF 87-12 830 EITF 87-18 310 EITF 87-19 310 EITF 87-21 805 EITF 87-24 205 EITF 87-30 860 EITF 87-34 860 EITF 88-1 715 EITF 88-4 740 EITF 88-5 325 EITF 88-12 360

Legacy Standard

ASC Topic

EITF 88-14 810 EITF 88-15 470, 810 EITF 88-18 470 EITF 88-19 942 EITF 88-20 310 EITF 88-21 840 EITF 88-22 860 EITF 88-23 710 EITF 88-24 360 EITF 88-25 852, 942 EITF 89-3 942 EITF 89-11 480 EITF 89-13 410 EITF 89-14 310 EITF 89-16 840 EITF 89-20 840 EITF 90-3 715 EITF 90-4 718 EITF 90-8 410 EITF 90-14 460, 840 EITF 90-15 958 EITF 90-19 260, 470, 815 EITF 90-20 460, 840 EITF 90-21 460, 860 EITF 90-22 932 EITF 91-5 325 EITF 91-6 440, 980 EITF 91-7 715 EITF 91-8 740 EITF 91-9 605 EITF 91-10 460, 970 EITF 92-1 460, 840 EITF 92-4 830 EITF 92-5 310 EITF 92-7 980 EITF 92-8 830 EITF 92-9 944 EITF 92-12 715, 980 EITF 92-13 450, 715, 930 EITF 93-1 310 EITF 93-3 710, 715 EITF 93-4 980 EITF 93-6 944 EITF 93-8 840 EITF 93-9 830 EITF 93-11 845 EITF 93-13 740 EITF 93-14 450, 720, 944 EITF 93-16 740, 830

Legacy Standard

ASC Topic

EITF 93-17 740 EITF 94-1 323, 325 EITF 94-2 974 EITF 94-8 310 EITF 94-10 740 EITF 95-1 460, 605, 840 EITF 95-4 605, 840 EITF 95-5 860 EITF 95-6 974 EITF 95-7 974 EITF 95-9 740 EITF 95-10 740 EITF 95-13 230 EITF 95-17 840 EITF 95-20 740 EITF 95-22 470 EITF 95-23 360 EITF 96-5 420, 450, 710,

712, 715, 718, 805

EITF 96-6 985 EITF 96-9 330, 420 EITF 96-10 320 EITF 96-11 320, 815 EITF 96-12 320, 835 EITF 96-15 320, 830 EITF 96-16 810 EITF 96-17 980 EITF 96-18 440, 505 EITF 96-19 470 EITF 96-21 460, 840, 958 EITF 96-22 310 EITF 97-1 450, 460, 840,

958 EITF 97-2 718, 810, 954 EITF 97-3 310, 860 EITF 97-4 980 EITF 97-10 460, 840 EITF 97-11 970 EITF 97-13 720 EITF 97-14 710, 810 EITF 98-4 805, 845 EITF 98-5 470, 505 EITF 98-8 360 EITF 98-9 450, 840 EITF 98-11 740 EITF 98-13 320, 323 EITF 98-14 470 EITF 98-15 320

Legacy Standard

ASC Topic

EITF 99-1 470 EITF 99-2 460, 815 EITF 99-4 325 EITF 99-5 340, 460, 730 EITF 99-7 260, 505 EITF 99-8 815, 860 EITF 99-9 815 EITF 99-10 323 EITF 99-13 840 EITF 99-16 810 EITF 99-17 605 EITF 99-19 605 EITF 99-20 310, 320, 325,

835 EITF 00-1 323, 810, 910,

930, 932 EITF 00-2 350 EITF 00-3 985 EITF 00-4 460, 480 EITF 00-6 460, 810, 815 EITF 00-8 505, 845 EITF 00-9 815 EITF 00-10 605 EITF 00-11 840 EITF 00-12 323, 505, 718 EITF 00-13 360 EITF 00-16 718 EITF 00-18 505 EITF 00-19 460, 480, 505,

815 EITF 00-21 605 EITF 00-27 260, 470, 505 EITF 01-1 470 EITF 01-2 810, 845 EITF 01-5 830 EITF 01-6 815 EITF 01-7 310 EITF 01-8 440, 815, 840 EITF 01-9 330, 605, 908 EITF 01-12 460, 815, 840 EITF 01-13 225, 450 EITF 01-14 605 EITF 02-3 815, 932, 940 EITF 02-4 470 EITF 02-6 230, 410 EITF 02-7 350 EITF 02-8 815 EITF 02-9 860 EITF 02-11 505 EITF 02-13 350

Legacy Standard

ASC Topic

EITF 02-14 323 EITF 02-15 470 EITF 02-16 605 EITF 02-18 323 EITF 03-2 715 EITF 03-4 715 EITF 03-5 985 EITF 03-6 260 EITF 03-7 470 EITF 03-8 450, 720, 954 EITF 03-10 605 EITF 03-11 815 EITF 03-12 460 EITF 03-13 205 EITF 03-16 272, 323 EITF 04-3 930 EITF 04-5 810 EITF 04-6 930 EITF 04-8 260 EITF 04-10 280 EITF 04-13 845 EITF 05-1 470 EITF 05-2 815 EITF 05-5 715 EITF 05-6 805, 840 EITF 05-8 740 EITF 06-1 605 EITF 06-2 710 EITF 06-3 605 EITF 06-4 715 EITF 06-5 325 EITF 06-6 470 EITF 06-7 470, 815 EITF 06-8 360 EITF 06-9 810 EITF 06-10 715 EITF 06-11 718 EITF 07-1 808 EITF 07-3 730 EITF 07-4 260 EITF 07-5 718, 815 EITF 07-6 360 EITF 08-3 840 EITF 08-4 470 EITF 08-5 820 EITF 08-6 323 EITF 08-7 350 EITF 08-8 815

Legacy Standard

ASC Topic

EITF D-10 835 EITF D-12 830 EITF D-21 980 EITF D-23 470 EITF D-24 840 EITF D-27 715 EITF D-30 740 EITF D-31 740 EITF D-32 740 EITF D-33 852 EITF D-34 944 EITF D-35 450, 944 EITF D-36 715 EITF D-39 942 EITF D-41 320 EITF D-42 260 EITF D-43 210 EITF D-46 323 EITF D-49 958 EITF D-51 320, 860 EITF D-53 260 EITF D-54 944 EITF D-55 830 EITF D-56 830 EITF D-57 942 EITF D-61 470 EITF D-62 260 EITF D-66 860 EITF D-68 323 EITF D-70 280 EITF D-72 260 EITF D-76 946 EITF D-77 450 EITF D-80 310, 450 EITF D-82 260 EITF D-83 718 EITF D-86 855 EITF D-89 954 EITF D-90 505 EITF D-96 605 EITF D-97 805 EITF D-98 480 EITF D-101 350 EITF D-102 815 EITF D-107 840 EITF D-108 805 EITF D-109 815 EITF D-110 505, 718

The FASB Accounting Standards CodificationTM Cross-Reference Quick Guide

©2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved. 3/3

Legacy Standard

ASC Topic

DIG Issue (F08) 815, 860 DIG Issue (G04) 815, 944 DIG Issue (I01) 440, 815

FASB Interpretations FIN 01 250, 330 FIN 06 730, 985 FIN 07 915 FIN 08 470 FIN 14 450 FIN 18 225, 740 FIN 19 460, 840 FIN 21 840 FIN 23 840 FIN 24 840 FIN 26 840 FIN 27 glossary only FIN 30 450, 605, 740 FIN 33 932 FIN 35 323 FIN 36 932 FIN 37 830 FIN 39 210, 305, 450, 815 FIN 41 210, 860 FIN 43 360 FIN 45 460, 840, 850 FIN 46(R) 323, 460, 712, 715,

810, 860, 954, 958 FIN 47 410, 450 FIN 48 740, 805, 835

FASB Staff Positions FSP AAGINV-1/ SOP94-1-1

946

FSP APB 14-1 470, 815, 825 FSP APB18-1 323 FSP AUG-AIR-1 340, 360, 908 FSP EITF85-24-1 946 FSP EITF99-20-1 325 FSP EITF00-19-2 470, 815, 825 FSP EITF 03-06-1 260 FSP FAS13-1 840 FSP FAS19-1 932 FSP FAS97-1 944 FSP FAS106-2 715, 740 FSP FAS107-1/ APB 28-1

825

FSP FAS109-1 740 FSP FAS115-1/ 124-1

320, 325, 958

FSP FAS115-2/ 124-2

320

FSP FAS117-1 958 FSP FAS123(R)-1 718 FSP FAS123(R)-2 718

Legacy Standard

ASC Topic

FSP FAS123(R)-4 718 FSP FAS129-1 470, 505, 815 FSP FAS132(R)-1 715 FSP FAS133-1/ FIN45-4

815

FSP FAS140-1 860 FSP FAS140-2 860 FSP FAS140-3 860 FSP FAS140-4/ FIN46(R)-8

810, 860

FSP FAS141(R)-1 805 FSP FAS142-2 932 FSP FAS142-3 275, 350 FSP FAS143-1 410, 720 FSP FAS144-1 310 FSP FAS146-1 420, 715 FSP FAS150-1 480 FSP FAS150-2 480 FSP FAS150-3 480 FSP FAS150-4 480 FSP FAS150-5 480 FSP FAS157-2 820 FSP FAS157-3 820 FSP FAS157-4 820 FSP FIN45-1 460 FSP FIN45-2 460 FSP FIN45-3 460, 954 FSP FIN46(R)-1 810 FSP FIN46(R)-2 810 FSP FIN46(R)-3 810, 952 FSP FIN46(R)-5 810 FSP FIN46(R)-6 810 FSP FIN48-1 740 FSP FIN48-3 740 FSP SOP78-9-1 970 FSP SOP94-3-1/ AAG-HCO-1

958

FSP SOP94-6-1 310, 825

FASB Technical Bulletins FTB 79-03 470 FTB 79-04 280 FTB 79-05 954 FTB 79-09 740 FTB 79-10 840 FTB 79-12 glossary only FTB 79-13 840 FTB 79-14 840 FTB 79-15 840 FTB 79-16(R) 840 FTB 80-01 470 FTB 80-02 310, 470 FTB 81-06 470 FTB 85-03 840

Legacy Standard

ASC Topic

FTB 85-04 325 FTB 85-06 225, 505 FTB 86-02 360, 840 FTB 87-02 980 FTB 87-03 860 FTB 88-01 840 FTB 90-01 460, 605 FTB 94-01 320 FTB 97-01 718 FTB 01-01 glossary only

FASB Implementation Guides Q&A 086 350, 985 Q&A 087 330, 715, 740,

958, 980 Q&A 088 205, 712, 715,

740, 845 Q&A 091 310, 835, 948 Q&A 106 710, 715 Q&A 109 740, 852, 855,

942 Q&A 115 320, 323, 958 Q&A 116/117 958 Q&A 131 205, 280 Q&A 140 320, 405, 860

AICPA Audit and Accounting Guides

AAG - AIR 908 AAG - APC 905 AAG - BRD 810, 940 AAG - CAS 280, 924 AAG - CIR 972 AAG - CON 910 AAG - DEP 942 AAG - EBP 960, 962, 965 AAG - FGC 255, 912 AAG - HCO 440, 450, 720,

954 AAG - INV 810, 946 AAG - LHI 944 AAG - NPO 958 AAG - OGP 932 AAG - PLI 944

AICPA Practice Bulletins PB 01 310, 360 PB 02 810 PB 04 942 PB 05 942 PB 08 944 PB 11 852 PB 13 340 PB 14 272, 850 PB 15 944

Legacy Standard

ASC Topic

AICPA Accounting Interpretations AIN APB09 225 AIN APB18 323, 810 AIN APB21 932 AIN APB26 470 AIN APB30 225

APB Opinions APB 02 740 APB 04 740 APB 09 225, 250, 505 APB 10 210, 605, 740 APB 12 310, 360, 505,

710, 715, 835 APB 14 470, 505 APB 18 225, 250, 260,

323, 325, 460, 810, 850, 958, 970

APB 21 310, 470, 740, 835

APB 22 235 APB 23 740, 942 APB 26 470, 850 APB 28 225, 250, 270,

450, 740 APB 29 605, 845 APB 30 225, 830

Accounting Research Bulletins ARB 43 Ch. 1A 310, 505, 605,

850 ARB 43 Ch. 1B 505 ARB 43 Ch. 2A 205 ARB 43 Ch. 3A 210, 310, 340,

470, 958 ARB 43 Ch. 4 330, 440, 450 ARB 43 Ch. 7A 852 ARB 43 Ch. 7B 505 ARB 43 Ch. 9C 360 ARB 43 Ch. 10A 720 ARB 43 Ch. 11A 912 ARB 43 Ch. 11B 912 ARB 43 Ch. 11C 912 ARB 45 440, 605 ARB 51 505, 810, 850,

860, 958, 970

DIG Issues DIG Issues 815 Except: DIG Issue (B07) 944 DIG Issue (B08) 944 DIG Issue (B35) 958 DIG Issue (C13) 310, 815 DIG Issue (F04) 310, 815

Legacy Standard

ASC Topic

AICPA Statements of Position SOP 75-2 974 SOP 78-9 323, 970 SOP 81-1 210, 460, 605,

910, 912 SOP 82-1 274 SOP 85-3 905 SOP 88-1 908 SOP 90-3 860 SOP 90-7 210, 852 SOP 92-1 970 SOP 92-5 944 SOP 92-6 965 SOP 93-1 450, 946 SOP 93-3 255 SOP 93-4 946 SOP 93-6 460, 718 SOP 93-7 340, 720, 958 SOP 94-3 958 SOP 94-4 962, 965 SOP 94-5 944 SOP 94-6 205, 275, 330,

410, 450, 460, 605, 740, 932, 958, 985

SOP 95-1 944 SOP 95-2 946 SOP 95-3 946 SOP 96-1 410, 440, 450 SOP 97-1 310, 470, 835 SOP 97-2 450, 605, 730,

985 SOP 97-3 310, 405, 450 SOP 98-1 350, 730, 985 SOP 98-2 958 SOP 98-5 720 SOP 98-7 340, 450, 835 SOP 99-2 960, 965 SOP 99-3 962, 965 SOP 00-2 210, 430, 460,

855, 926 SOP 00-3 944 SOP 01-6 310, 460, 605,

825, 835, 860, 942, 944, 948

SOP 02-2 954 SOP 03-1 944 SOP 03-3 310, 835 SOP 04-2 978 SOP 05-1 944 SOP 07-1 946

AICPA Technical Inquiry Svc TIS 5100 855, 985