The Financial Accounting Standards Board (FASB) Accounting Standards Codification™ is now the single source of authoritative nongovernmental U.S. Generally Accepted Accounting Principles (GAAP). All existing accounting standard documents are superseded. All other accounting literature not included in the Codification will be considered nonauthoritative.
Following is a list of topics related to Nonqualified Deferred Compensation (NQDC) Plans, informal funding and accounting for income taxes. The first link provides a cross-reference between previous guidance and the Accounting Standards Codification™.
Cross-Reference – Click Here to Download
Accounting for Purchases of Life Insurance – ASC 325-30 (FASB-TB 85-4 and EITF 06-5) – Click Here to Download
Deferred Compensation Contracts – ASC 710 (APB 12 as amended by SFAS 106) – Click Here to Download
Employers’ Accounting for Pensions – ASC 715-30 (SFAS 87) – Click Here to Download
Employers’ Accounting for Postretirement Benefits other than Pensions – ASC 715-60 (SFAS 106) – Click Here to Download
Accounting for Postretirement Benefit Endorsement Split-Dollar Life Insurance Arrangements – ASC 715-60 (EITF 06-04) – Click Here to Download
Accounting for Postretirement Collateral Assignment Split Dollar Life Insurance Arrangements – ASC 715-60 (EITF 06-10) – Click Here to Download
Accounting for Income Taxes – ASC 740 (SFAS 109) – Click Here to Download