FASB ASC 940 - Financial Services - Broker and Dealers


The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 940 (ASC 940) to address topics relevant to Brokers and Dealers. This industry can be quite unique as measurement of different types of investments as well as revenue streams from dealing in them can each possess different characteristics.

Check out more high level explanations of the FASB ASC in our Guide to the Accounting Standards Codification!

For more in depth information on this and other FASB ASC topics, check out the following books.

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