Appendix B — Titles of Standards and Other Literature
SEC Literature
ASR
No. 302 (FRC Section 213),
“Separate Financial Statements”
-
FRC Section 213.03, “Unconsolidated Subsidiaries and 50 Percent or Less Owned Persons”
-
213.03.b, “Discussion of Rules”
-
213.03.c, “Summarized Financial Information”
-
Final Rule Releases
No. 33-7118, Financial
Statements of Significant Foreign Equity Investees and Acquired Foreign
Businesses of Domestic Issuers and Financial Schedules
No. 33-10762, Financial
Disclosures About Guarantors and Issuers of Guaranteed Securities and
Affiliates Whose Securities Collateralize a Registrant’s
Securities
FRM
Topic 2, “Other Financial
Statements Required”
Topic 4, “Independent
Accountants’ Involvement”
Topic 5, “Smaller Reporting
Companies”
Topic 10, “Emerging Growth
Companies”
Topic 13, “Effects of
Subsequent Events on Financial Statements Required in Filings”
Regulation S-K
Item 10(f), “Smaller
Reporting Companies”
Regulation S-X
Rule 1-02, “Definitions of
Terms Used in Regulation S-X (17 CFR Part 210)”
-
Rule 1-02(l), “Foreign Business”
-
Rule 1-02(w), “Significant Subsidiary”
-
Rule 1-02(x), “Subsidiary”
-
Rule 1-02(bb), “Summarized Financial Information”
Rule 3-01, “Consolidated
Balance Sheets”
Rule 3-02, “Consolidated
Statements of Comprehensive Income and Cash Flows”
Rule 3-05, “Financial
Statements of Businesses Acquired or to Be Acquired”
Rule 3-09, “Separate
Financial Statements of Subsidiaries Not Consolidated and 50 Percent or Less
Owned Persons”
Rule 3-10, “Financial
Statements of Guarantors and Issuers of Guaranteed Securities Registered or
Being Registered”
Rule 3-12, “Age of Financial
Statements at Effective Date of Registration Statement or at Mailing Date of
Proxy Statement”
Rule 3-13, “Filing of Other
Financial Statements in Certain Cases”
Rule 3-16, “Financial
Statements of Affiliates Whose Securities Collateralize an Issue Registered
or Being Registered”
Rule 4-08(g), “General Notes
to Financial Statements; Summarized Financial Information of Subsidiaries
Not Consolidated and 50 Percent or Less Owned Persons”
Rule 5-03, “Statements of
Comprehensive Income”
Article 8, “Financial
Statements of Smaller Reporting Companies”
Rule 8-03, “Interim
Financial Statements”
-
Rule 8-03(b), “Disclosure Required and Additional Instructions as to Content”
Rule 10-01(b), “Interim
Financial Statements; Other Instructions as to Content”
Article 12, “Form and
Content of Schedules”
Rule 13-01, “Guarantors and Issuers of
Guaranteed Securities Registered or Being Registered”
Rule 13-02, “Affiliates Whose Securities
Collateralize Securities Registered or Being Registered”
SAB Topics
No. 1M, “Materiality” (SAB
99)
No. 6.K.4, “Interpretations
of Accounting Series Releases and Financial Reporting Releases; Accounting
Series Release 302 — Separate Financial Statements Required by Regulation
S-X; Application of Significant Subsidiary Test to Investees and
Unconsolidated Subsidiaries”
- No. 6.K.4(a), “Separate Financial Statement Requirements”
- No. 6.K.4(b), “Summarized Financial Statement Requirements”
Securities Exchange Act of 1934
Rule 12b-2, “Registration
and Reporting; Definitions”
Rule 12b-25, “General
Requirements as to Contents; Notification of Inability to Timely File All or
Any Required Portion of a Form 10-K, 20-F, 11-K, N-CEN , N-CSR, 10-Q, or
10-D”
Rule 13a-13, “Reports of
Issuers of Securities Registered Pursuant to Sections 12; Other Reports;
Quarterly Reports on Form 10-Q”
Rule 15d-13, “Reports of
Registrants Under the Securities Act of 1933; Quarterly Reports on Form
10-Q”
Section 3, “Definitions and Application of
Title”
Section 13, “Periodical and Other
Reports”
Section 15(d), “Registration and Regulation
of Brokers and Dealers; Supplementary and Periodic Information”
AICPA Literature
Clarified Statement on Auditing Standards
AU-C Section 700, “Forming
an Opinion and Reporting on Financial Statements”
FASB Literature
ASC Topics
ASC 205, Presentation of
Financial Statements
ASC 250, Accounting
Changes and Error Corrections
ASC 260, Earnings per
Share
ASC 270, Interim
Reporting
ASC 280, Segment
Reporting
ASC 321, Investments — Equity
Securities
ASC 323, Investments —
Equity Method and Joint Ventures
ASC 606, Revenue From
Contracts With Customers
ASC 825, Financial
Instruments
ASC 842, Leases
ASUs
ASU 2016-01, Financial
Instruments — Overall (Subtopic 825-10): Recognition and Measurement of
Financial Assets and Financial Liabilities
ASU 2019-10, Financial Instruments —
Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and
Leases (Topic 842): Effective Dates
PCAOB Literature
Rule 1001, “Definitions of Terms
Employed in Rules”