Financial Accounting Standards Board F01-26b

Name the nine areas in the highest level in the Codification.

1. General principles (100).
2. Presentation (200). This does not address recognition or measurement.
3. Assets (300).
4. Liabilities (400).
5. Equity (500).
6. Revenue (600).
7. Expenses (700).
8. Broad transactions (800). This include transactions involving more than one area, such as interest, and subsequent events.
9. Industry (900). Materials are organized for special industry accounting.