Industry (ASC 900-999)

The Industry section (ASC 900-999) of the FASB Accounting Standards Codification groups all industry-specific accounting guidance for entities that follow US Generally Accepted Accounting Principles. It contains the standards, interpretive releases and implementation guidance that address the unique reporting and measurement issues of particular sectors, such as banking, insurance, real estate, and utilities, helping preparers apply GAAP in the context of their specific industry.