Appendix B — Titles of Standards and Other Literature
AICPA Literature
Accounting and Valuation Guide
Testing Goodwill for
Impairment
Practice Aid
Accounting for and Auditing of Digital
Asset
FASB Literature
ASC Topics
ASC 205, Presentation of Financial
Statements
ASC 210, Balance Sheet
ASC 235, Notes to Financial
Statements
ASC 250, Accounting Changes and Error
Corrections
ASC 270, Interim Reporting
ASC 275, Risks and Uncertainties
ASC 280, Segment Reporting
ASC 323, Investments — Equity Method and
Joint Ventures
ASC 350, Intangibles — Goodwill and Other
ASC 360, Property, Plant, and Equipment
ASC 450, Contingencies
ASC 730, Research and Development
ASC 740, Income Taxes
ASC 805, Business Combinations
ASC 820, Fair Value Measurement
ASC 830, Foreign Currency Matters
ASC 852, Reorganizations
ASC 958, Not-for-Profit Entities
ASC 960, Plan Accounting — Defined Benefit
Pension Plans
ASC 962, Plan Accounting — Defined
Contribution Pension Plans
ASC 965, Plan Accounting — Health and
Welfare Benefit Plans
ASC 985, Software
ASUs
ASU 2010-07, Not-for-Profit Entities
(Topic 958): Not-for-Profit Entities: Mergers and Acquisitions
ASU 2010-28, Intangibles — Goodwill and
Other (Topic 350): When to Perform Step 2 of the Goodwill Impairment
Test for Reporting Units With Zero or Negative Carrying Amounts — a
consensus of the FASB Emerging Issues Task Force
ASU 2011-08, Intangibles — Goodwill and
Other (Topic 350): Testing Goodwill for Impairment
ASU 2012-02, Intangibles — Goodwill and
Other (Topic 350): Testing Indefinite-Lived Intangible Assets for
Impairment
ASU 2014-02, Intangibles — Goodwill and
Other (Topic 350): Accounting for Goodwill — a consensus of the
Private Company Council
ASU 2017-01, Business Combinations (Topic
805): Clarifying the Definition of a Business
ASU 2017-04, Intangibles — Goodwill and
Other (Topic 350): Simplifying the Test for Goodwill Impairment
ASU 2019-06, Intangibles
— Goodwill and Other (Topic 350), Business Combinations (Topic 805), and
Not-for- Profit Entities (Topic 958): Extending the Private Company
Accounting Alternatives on Goodwill and Certain Identifiable Intangible
Assets to Not-for-Profit Entities
ASU 2021-03, Intangibles — Goodwill and
Other (Topic 350): Accounting Alternative for Evaluating Triggering
Events
ASU 2023-08, Intangibles — Goodwill and
Other — Crypto Assets (Subtopic 350-60): Accounting for and Disclosure
of Crypto Assets
Invitation to Comment
No. 2019-720, Identifiable Intangible
Assets and Subsequent Accounting for Goodwill
IFRS Literature
IFRS 8, Operating Segments
IAS 36, Impairment of Assets
IAS 38, Intangible Assets
SEC Literature
FRM Topic
Topic No. 9, “Management’s Discussion and
Analysis of Financial Position and Results of Operations (MD&A)”
Form 8-K
Item 2.06, “Material Impairments”
Interpretive Release
No. 33-8350, Commission Guidance Regarding
Management’s Discussion and Analysis of Financial Condition and Results
of Operations
Regulation S-K
Item 303, “Management’s Discussion and
Analysis of Financial Condition and Results of Operations“
Regulation S-X
Rule 3-05, “Financial Statements of
Businesses Acquired or to Be Acquired”
Rule 10-01, “Interim Financial
Statements”
Rule 5-02, “Balance Sheets”
Rule 5-03, “Statements of Comprehensive
Income”
Superseded Literature
AICPA Accounting Principles Board (APB)
Opinion 17, Intangible Assets
FASB Statements
No. 141(R), Business Combinations
No. 142, Goodwill and Other Intangible
Assets
No. 144, Accounting for the Impairment or
Disposal of Long-Lived Assets
No. 154, Accounting Changes and Error
Corrections
FASB Proposed Staff Position
No. FAS 142-d, “Amortization and Impairment
of Acquired Renewable Intangible Assets”
EITF Issues
No. 03-9, “Determination of the Useful Life
of Renewable Intangible Assets Under FASB Statement No. 142”
No. 09-2, “Research and Development Assets
Acquired in an Asset Acquisition”