FASB ASC Accounting Standards by Industry

Learn more about how the different industries and their relation to the ASC

The FASB was broken down into 9 sections and this section was covering specific industries. Learn more about your specific industry below.

FASB ASC 905 – Agriculture

FASB ASC 908 – Airlines

FASB ASC 910 – Contractors – Construction

FASB ASC 912 – Contractors – Government

FASB ASC 915 – Development Stage Entities

FASB ASC 920 – Entertainment – Broadcasters

FASB ASC 922 – Entertainment – Cable TV

FASB ASC 924 – Entertainment – Casinos

FASB ASC 926 – Entertainment – Films

FASB ASC 928 – Entertainment – Music

FASB ASC 930 – Mining

FASB ASC 932 – Oil and Gas Extraction

FASB ASC 940 – Financial Services – Brokers and Dealers

FASB ASC 942 – Financial Services – Depository and Lending

FASB ASC 944 – Financial Services – Insurance

FASB ASC 946 – Financial Services – Investment Companies

FASB ASC 948 – Financial Services – Mortgage Banking

FASB ASC 950 – Plant

FASB ASC 952 – Franchises

FASB ASC 954 – Health Care Entities

FASB ASC 956 – Limited Liability Entities

FASC ASC 958 – Not for profit entities

FASB ASC 960 – Defined benefit pension plans

FASB ASC 962 – Defined contribution pension plans

FASB ASC 965 – Health and Welfare benefit plans

FASB ASC 972 – Real Estate – Common Interest Realty Associations

FASB ASC 974 – Real Estate Investment Trusts

FASB ASC 978 – Real Estate – Time Shares

FASB ASC 970 – Real Estate – General

FASB ASC 976 – Real Estate – Retail Land

FASB ASC 980 – Regulated Operations

FASB ASC 985 – Software

FASB ASC 995 – U.S. Steamship Entities

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