Appendix E — Titles of Standards and Other Literature
AICPA Literature
Technical Questions and Answers
Section 7100.08,
“Application of the Definition of a Public Business Entity When Entities Are
Organized in Tiered Organizational Structures (Parent, Consolidated
Subsidiaries, Nonconsolidated Entities, Guarantors, Equity Method
Investees)”
FASB Literature
ASC Topics
ASC 205, Presentation of
Financial Statements
ASC 210, Balance Sheet
ASC 220, Income Statement
— Reporting Comprehensive Income
ASC 250, Accounting
Changes and Error Corrections
ASC 260, Earnings per
Share
ASC 272, Limited
Liability Entities
ASC 280, Segment
Reporting
ASC 310,
Receivables
ASC 320, Investments —
Debt Securities
ASC 321, Investments —
Equity Securities
ASC 323, Investments —
Equity Method and Joint Ventures
ASC 325, Investments —
Other
ASC 326, Financial
Instruments — Credit Losses
ASC 350, Intangibles —
Goodwill and Other
ASC 360, Property, Plant,
and Equipment
ASC 405,
Liabilities
ASC 450,
Contingencies
ASC 460,
Guarantees
ASC 480, Distinguishing
Liabilities From Equity
ASC 505, Equity
ASC 605, Revenue
Recognition
ASC 606, Revenue From
Contracts With Customers
ASC 610, Other
Income
ASC 718, Compensation —
Stock Compensation
ASC 720, Other
Expenses
ASC 740, Income
Taxes
ASC 805, Business
Combinations
ASC 808, Collaborative
Arrangements
ASC 810,
Consolidation
ASC 815, Derivatives and
Hedging
ASC 820, Fair Value
Measurement
ASC 825, Financial
Instruments
ASC 830, Foreign Currency
Matters
ASC 835, Interest
ASC 842, Leases
ASC 845, Nonmonetary
Transactions
ASC 850, Related Party
Disclosures
ASC 860, Transfers and
Servicing
ASC 910, Contractors — Construction
ASC 930, Extractive Activities —
Mining
ASC 932, Extractive
Activities — Oil and Gas
ASC 946, Financial
Services — Investment Companies
ASC 954, Health Care
Entities
ASC 958, Not-for-Profit
Entities
ASC 960, Plan Accounting
— Defined Benefit Pension Plans
ASC 965, Plan Accounting
— Health and Welfare Benefit Plans
ASC 970, Real Estate —
General
ASC 974, Real Estate —
Real Estate Investment Trusts
ASUs
ASU 2012-04, Technical
Corrections and Improvements
ASU 2014-01, Investments
— Equity Method and Joint Ventures (Topic 323): Accounting for
Investments in Qualified Affordable Housing Projects — a consensus
of the FASB Emerging Issues Task Force
ASU 2014-08, Presentation
of Financial Statements (Topic 205) and Property, Plant, and Equipment
(Topic 360): Reporting Discontinued Operations and Disclosures of
Disposals of Components of an Entity
ASU 2014-09, Revenue From
Contracts With Customers (Topic 606)
ASU 2014-17, Business
Combinations (Topic 805): Pushdown Accounting — a consensus of the
FASB Emerging Issues Task Force
ASU 2015-02,
Consolidation (Topic 810): Amendments to the Consolidation
Analysis
ASU 2015-08, Business
Combinations (Topic 805): Pushdown Accounting — Amendments to SEC
Paragraphs Pursuant to Staff Accounting Bulletin No. 115
ASU 2016-01, Financial
Instruments — Overall (Subtopic 825-10): Recognition and Measurement of
Financial Assets and Financial Liabilities
ASU 2016-02, Leases
(Topic 842)
ASU 2016-13, Financial
Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on
Financial Instruments
ASU 2017-05, Other Income
— Gains and Losses From the Derecognition of Nonfinancial Assets
(Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance
and Accounting for Partial Sales of Nonfinancial Assets
ASU 2017-12, Derivatives and Hedging
(Topic 815): Targeted Improvements to Accounting for Hedging
Activities
ASU 2018-07, Compensation
— Stock Compensation (Topic 718): Improvements to Nonemployee
Share-Based Payment Accounting
ASU 2019-04, Codification
Improvements to Topic 326, Financial Instruments — Credit Losses,
Topic 815, Derivatives and Hedging, and Topic 825,
Financial Instruments
ASU 2020-01, Investments
— Equity Securities (Topic 321), Investments — Equity Method and Joint
Ventures (Topic 323), and Derivatives and Hedging (Topic 815) —
Clarifying the Interactions Between Topic 321, Topic 323, and Topic
815 — a consensus of the FASB Emerging Issues Task Force
ASU 2020-02, Financial Instruments —
Credit Losses (Topic 326) and Leases (Topic 842) — Amendments to SEC
Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update
to SEC Section on Effective Date Related to Accounting Standards Update
No. 2016-02, Leases (Topic 842) (SEC Update)
ASU 2020-05, Revenue From Contracts With
Customers (Topic 606) and Leases (Topic 842): Effective Dates for
Certain Entities
ASU 2023-02, Investments
— Equity Method and Joint Ventures (Topic 323): Accounting for
Investments in Tax Credit Structures Using the Proportional Amortization
Method — a consensus of the Emerging Issues Task Force
ASU 2023-05, Business Combinations — Joint
Venture Formations (Subtopic 805-60): Recognition and Initial
Measurement
EITF Literature
Issue No. 19-A, “Financial
Instruments — Clarifying the Interactions Between Topic 321 and Topic 323”
Federal Regulations
IRC (U.S. Code)
Section 42, “Low-Income
Housing Credit Average Income Test Regulations”
Section 45D, “New Markets
Tax Credit”
G4+1 Organization Literature
Special Report, Reporting
Interests in Joint Ventures and Similar Arrangements
IFRS Literature
IAS 8, Accounting Policies,
Changes in Accounting Estimates and Errors
IAS 28 (Revised 2011),
Investments in Associates and Joint Ventures
IAS 36, Impairment of
Assets
IAS 39, Financial
Instruments: Recognition and Measurement
IFRS 3, Business
Combinations
IFRS 5, Non-Current Assets
Held for Sale and Discontinued Operations
IFRS 9, Financial
Instruments
IFRS 10, Consolidated
Financial Statements
IFRS 11, Joint
Arrangements
IFRS 12, Disclosure of
Interests in Other Entities
SEC Literature
Regulation S-X
Rule 1-02, “Definitions of
Terms Used in Regulation S-X (17 CFR part 210)”
-
Rule 1-02(w), “Significant Subsidiary”
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 3-10(g), “Recently Acquired Subsidiary Issuers or Subsidiary Guarantors”
Rule 3-14, “Special
Instructions for Real Estate Operations to Be Acquired”
Rule 4-02, “Rules of General
Application; Items Not Material”
Rule 4-08(g), “General Notes
to Financial Statements; Summarized Financial Information of Subsidiaries
Not Consolidated and 50 Percent or Less Owned Persons”
Article 5, “Commercial and
Industrial Companies”
Rule 5-02, “Balance
Sheets”
-
Rule 5-02(12), “Other Investments”
Rule 5-03, “Statements of
Comprehensive Income”
-
Rule 5-03(b)(12), “Equity in Earnings of Unconsolidated Subsidiaries and 50 Percent or Less Owned Persons”
Rule 8-03, “Financial
Statements of Smaller Reporting Companies; Interim Financial Statements”
Rule 10-01(b)(1), “Interim
Financial Statements; Other Instructions as to Content”
Article 11, “Pro Forma
Financial Information”
SAB Topics
No. 1.B, “Financial
Statements; Allocation of Expenses and Related Disclosure in Financial
Statements of Subsidiaries, Divisions or Lesser Business Components of
Another Entity”
No. 5, “Miscellaneous
Accounting”
-
No. 5.G, “Transfers of Nonmonetary Assets by Promoters or Shareholders”
-
No. 5.J, “New Basis of Accounting Required in Certain Circumstances” (rescinded by SAB 115)
-
No. 5.M, “Other Than Temporary Impairment of Certain Investments in Equity Securities”
-
No. 5.T, “Accounting for Expenses or Liabilities Paid by Principal Stockholder(s)” (replaced by SAB 107)
Superseded Literature
Accounting Principles Board (APB) Opinion
APB 18, “The Equity Method
of Accounting for Investments in Common Stock”
AICPA Accounting Statement of Position
78-9, Accounting for
Investments in Real Estate Ventures
EITF Abstracts
Issue No. 98-2, “Accounting
by a Subsidiary or Joint Venture for an Investment in the Stock of Its
Parent Company or Joint Venture Partner”
Issue No. 98-4, “Accounting
by a Joint Venture for Businesses Received at Its Formation”
Issue No. 99-10, “Percentage
Used to Determine the Amount of Equity Method Losses”
Issue No. 00-12, “Accounting
by an Investor for Stock-Based Compensation Granted to Employees of an
Equity Method Investee”
Issue No. 02-14, “Whether an
Investor Should Apply the Equity Method of Accounting to Investments Other
Than Common Stock”
Issue No. 03-1, “The Meaning
of Other-Than-Temporary Impairment and Its Application to Certain
Investments”
Issue No. 03-16, “Accounting
for Investments in Limited Liability Companies”
Issue No. 08-6, “Equity
Method Investment Accounting Considerations”
Topic No. D-46, “Accounting
for Limited Partnership Investments”
Topic No. D-96, “Accounting
for Management Fees Based on a Formula”
Topic No. D-97, “Push-Down
Accounting”
FASB Interpretations
No. 44, Accounting for
Certain Transactions Involving Stock Compensation — an interpretation of
APB Opinion No. 25
No. 45, Guarantor’s
Accounting and Disclosure Requirements for Guarantees, Including Indirect
Guarantees of Indebtedness of Others — an interpretation of FASB Statements No. 5, 57, and 107 and rescission of FASB Interpretation No. 34
FASB Statements
No. 123(R), Share-Based
Payment
No. 133, Implementation
(Derivatives)
No. 141(R), Business
Combinations
No. 144, Accounting for
the Impairment or Disposal of Long-Lived Assets
No. 157, Fair Value
Measurements
No. 160, Noncontrolling
Interests in Consolidated Financial Statements