Appendix B — Titles of Standards and Other Literature

ASC 220, Income Statement — Reporting Comprehensive Income

ASC 250, Accounting Changes and Error Corrections

ASC 310, Receivables

ASC 320, Investments — Debt Securities

ASC 325, Investments — Other

ASC 326, Financial Instruments — Credit Losses

ASC 405, Liabilities

ASC 450, Contingencies

ASC 460, Guarantees

ASC 605, Revenue Recognition

ASC 606, Revenue From Contracts With Customers

ASC 805, Business Combinations

ASC 815, Derivatives and Hedging

ASC 825, Financial Instruments

ASC 842, Leases

ASC 855, Subsequent Events

ASC 860, Transfers and Servicing

ASC 944, Financial Services — Insurance

ASC 948, Financial Services — Mortgage Banking

ASU 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments

ASU 2018-19, Codification Improvements to Topic 326, Financial Instruments — Credit Losses

ASU 2019-04, Codification Improvements to Topic 326, Financial Instruments — Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments

ASU 2019-05, Financial Instruments — Credit Losses (Topic 326): Targeted Transition Relief

ASU 2019-10, Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates

ASU 2019-11, Codification Improvements to Topic 326, Financial Instruments — Credit Losses

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)

ASU 2020-03, Codification Improvements to Financial Instruments

ASU 2022-01, Derivatives and Hedging (Topic 815): Fair Value Hedging — Portfolio Layer Method

ASU 2022-02, Troubled Debt Restructurings and Vintage Disclosures

No. 1810-100, Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities: Financial Instruments (Topic 825) and Derivatives and Hedging (Topic 815)

No. 2012-260, Financial Instruments — Credit Losses (Subtopic 825-15)

No. 2023-ED400, Financial Instruments — Credit Losses (Topic 326): Purchased Financial Assets

No. 2024-ED900, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets for Private Companies and Certain Not-for-Profit Entities

ED/2009/12, Financial Instruments: Amortised Cost and Impairment

ED/2013/3, Financial Instruments: Expected Credit Losses

No. 6.M, “Interpretations of Accounting Series Releases and Financial Reporting Releases; Financial Reporting Release No. 28 — Accounting for Loan Losses by Registrants Engaged in Lending Activities Subject to FASB ASC Topic 326”

No. FAS 115-2 and FAS 124-2, Recognition and Presentation of Other-Than-Temporary Impairments