Accounting Standards Codification: 940 - Financial Services - Brokers and Dealers | ASC | GAAP Plus

# Reference Report Element
1 940 10 05 1 Industry Specific Policies, Broker Dealer [Policy Text Block]
2 940 20 50 1 Underwriting Commitments
3 940 20 25 1 Due from Correspondent Brokers
4 940 20 25 1 Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest
5 940 20 25 2 Commissions, Policy [Policy Text Block]
6 940 20 25 2 Commissions Payable to Broker-Dealers and Clearing Organizations
7 940 20 25 2 Commissions and Floor Brokerage Receivables
8 940 20 05 3 Brokerage Commissions Revenue
9 940 20 25 3 Commissions, Policy [Policy Text Block]
10 940 20 45 3 Receivables from Brokers-Dealers and Clearing Organizations
11 940 20 45 3 Due from Correspondent Brokers
12 940 20 25 8 Floor Brokerage, Policy [Policy Text Block]
13 940 Brokers and Dealers Disclosure [Text Block]
14 940 310 Receivables from Clearing Organizations
15 940 320 35 1 (b) Financial Instruments Sold, Not yet Purchased, US Government and Agency Obligations
16 940 320 35 1 (b) Financial Instruments Sold, Not yet Purchased, State and Municipal Government Obligations
17 940 320 35 1 (b) Financial Instruments Sold, Not yet Purchased, Other Sovereign Government Debt
18 940 320 35 1 (b) Financial Instruments Sold, Not yet Purchased, Derivatives and Other Contracts
19 940 320 35 1 (b) Financial Instruments Sold, Not yet Purchased, Corporate Debt
20 940 320 35 1 (b) Financial Instruments Sold, Not yet Purchased, Physical Commodities Sold
21 940 320 35 1 (b) Financial Instruments Sold, Not yet Purchased, Mortgages, Mortgage-backed and Asset-backed Securities
22 940 320 35 1 (b) Financial Instruments Sold, Not yet Purchased, Corporate Equities
23 940 320 35 1 (b) Financial Instruments Sold, Not yet Purchased, at Fair Value
24 940 320 Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]
25 940 320 45 2 Financial Instruments, Owned, Corporate Equities, at Fair Value
26 940 320 45 2 Security Owned and Sold, Not yet Purchased Fair Value, Security Sold, Not yet Purchased
27 940 320 45 2 Security Owned and Sold, Not yet Purchased, at Fair Value [Table]
28 940 320 45 2 Schedule of Securities Owned and Sold, Not yet Purchased, at Fair Value [Table Text Block]
29 940 320 45 2 Financial Instruments, Owned, US Government and Agency Obligations, at Fair Value
30 940 320 45 2 Security Owned and Sold, Not yet Purchased Fair Value, Security Owned
31 940 320 45 2 Financial Instruments, Owned, at Fair Value
32 940 320 45 2 Securities Sold, Not yet Purchased [Member]
33 940 320 45 2 Financial Instruments, Owned, Other Sovereign Government Obligations, at Fair Value
34 940 320 45 2 Financial Instruments, Owned and Not Pledged, at Fair Value
35 940 320 45 2 Financial Instruments, Owned, Other, at Fair Value
36 940 320 45 2 Financial Instruments, Owned, Mortgages, Mortgage-backed and Asset-backed Securities, at Fair Value
37 940 320 45 2 Financial Instruments, Owned, State and Municipal Government Obligations, at Fair Value
38 940 320 45 2 Financial Instruments, Owned, Corporate Debt, at Fair Value
39 940 320 45 2 Financial Instruments, Owned, Principal Investments, at Fair Value
40 940 320 45 2 Security Owned and Sold, Not yet Purchased, at Fair Value [Axis]
41 940 320 35 3 Trading Gain (Loss)
42 940 320 45 5 Trading Gain (Loss)
43 940 320 45 5 Principal Transactions Revenue, Net
44 940 320 45 5 Principal Transaction Revenue [Table]
45 940 320 45 5 Schedule of Principal Transactions Revenue [Table Text Block]
46 940 320 45 5 Principal Transaction Revenue, Description of Reporting Category [Axis]
47 940 340 25 1 (b) Memberships in Exchanges Owned
48 940 340 25 1 Exchange Memberships, Policy [Policy Text Block]
49 940 405 45 1 Repurchase Agreements, Interest Expense Amount
50 940 820 50 1 (a) Security Owned Not Readily Marketable, Description
51 940 820 50 1 (a) Other Investment Not Readily Marketable, Description
52 940 820 50 1 (b) Other Investment Not Readily Marketable, Quoted Value
53 940 820 50 1 (b) Security Owned Not Readily Marketable, Quoted Price
54 940 820 50 1 (c) Security Owned Not Readily Marketable, Fair Value
55 940 820 50 1 Other Investment Not Readily Marketable [Table]
56 940 820 50 1 Other Investment Not Readily Marketable, Fair Value
57 940 820 50 1 Other Investments Not Readily Marketable [Table Text Block]
58 940 820 50 1 Securities Owned Not Readily Marketable [Table Text Block]
59 940 820 50 1 Securities Owned and Other Investments Not Readily Marketable Disclosure [Table Text Block]
60 940 820 50 1 Securities Owned Not Readily Marketable, Policy [Policy Text Block]
61 940 820 50 1 Security Owned Not Readily Marketable [Table]
62 940 820 50 1 Security Owned Not Readily Marketable [Axis]
63 940 820 50 1 Security Owned Not Readily Marketable, Name [Domain]
64 940 820 50 1 Other Investment Not Readily Marketable, Name [Domain]
65 940 820 50 1 Other Investment Not Readily Marketable [Axis]