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FASB Accounting Standards Codification Topic 225, Income Statement

Authoritative US GAAP research starting point for income statement classification and presentation questions.

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Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Topic 225 as accessed 2026-09-11
Relevant parts
Topic 225, Income Statement
Currency
current · checked Sep 11, 2026

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Topic 225 is one presentation starting point. A complete research path also uses Topic 205 for discontinued operations, Topic 220 for comprehensive income, and the transaction Topic that establishes recognition and measurement. Use current Subtopic 220-20 for unusual or infrequently occurring items.