Appendix H — Titles of Standards and Other Literature
SEC Literature
ASR
No. 142 (FRR Section 202),
Reporting Cash Flow and Other Related Data
CF Disclosure Guidance
Topic No. 9, “Coronavirus
(COVID-19)”
Topic No. 9A, “Coronavirus
(COVID-19) — Disclosure Considerations Regarding Operations, Liquidity, and
Capital Resources”
Final Rules and Releases
No. 33-8039, Cautionary
Advice Regarding the Use of “Pro Forma” Financial Information in
Earnings Releases
No. 33-8124,
Certification of Disclosure in Companies’ Quarterly and Annual
Reports
No. 33-8176, Conditions
for Use of Non-GAAP Financial Measures
No. 33-11070, Updating
EDGAR Filing Requirements and Form 144 Filings
FRM
Topic 8, “Non-GAAP Measures
of Financial Performance, Liquidity, and Net Worth”
Interpretive Release
No. 33-10751, Commission
Guidance on Management’s Discussion and Analysis of Financial Condition
and Results of Operations
Regulation FD
Item 100, “General Rule
Regarding Selective Disclosure”
Regulation G
Item 100, “General Rules
Regarding Disclosure of Non-GAAP Financial Measures”
Item 101, “Definitions”
Regulation M-A
Item 1015, “Reports,
Opinions, Appraisals and Negotiations”
Regulation S-K
Item 10, “General”
Item 10(e), “Use of Non-GAAP
Financial Measures in Commission Filings”
Item 303, “Management’s
Discussion and Analysis of Financial Condition and Results of
Operations”
Item 402, “Executive
Compensation”
Regulation S-X
Article 5, “Commercial and
Industrial Companies”
Rule 5-03, “Statements of
Comprehensive Income”
Article 11, “Pro Forma
Financial Information”
SAB Topics
No. 1.M, “Financial
Statements; Materiality” (SAB 99)
No. 1.N, “Financial
Statements; Considering the Effects of Prior Year Misstatements When
Quantifying Misstatements in Current Year Financial Statements” (SAB
108)
No. 5.P, “Miscellaneous
Accounting; Restructuring Charges”
No. 11.B, “Miscellaneous
Disclosure; Depreciation and Depletion Excluded From Cost of Sales”
Securities Act of 1933
Rule 425, “Filing of Certain
Prospectuses and Communications Under § 230.135 in Connection With Business
Combination Transactions”
Securities Exchange Act of 1934
Item 10b, “Manipulative and
Deceptive Devices and Contrivances”
Rule 14a-12, “Solicitation
Before Furnishing a Proxy Statement”
Rule 14d-2, “Commencement of
a Tender Offer”
Rule 14d-9, “Recommendation
or Solicitation by the Subject Company and Others”
Rule 15d-6, “Suspension of
Duty to File Reports”
Securities Exchange Act of 1934 Release
No. 47226, Conditions for
Use of Non-GAAP Financial Measures
Securities Exchange Act of 1934 Sections
Section 12, “Registration
Requirements for Securities”
Section 18, “Liability for
Misleading Statements”
FASB Literature
ASC Topics
ASC 230, Statement of
Cash Flows
ASC 260, Earnings per
Share
ASC 280, Segment
Reporting
ASC 605, Revenue
Recognition
ASC 606, Revenue From
Contracts With Customers
ASC 740, Income Taxes
ASC 805, Business
Combinations
ASC 842, Leases
ASU
ASU 2016-09, Compensation
— Stock Compensation (Topic 718): Improvements to Employee Share-Based
Payment Accounting
IFRS Literature
IFRS 16, Leases
Superseded Literature
FASB Statement
No. 95, Statement of Cash
Flows