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Appendix B — Titles of Standards and Other Literature

Appendix B — Titles of Standards and Other Literature

Appendix B — Titles of Standards and Other Literature

AICPA Literature

Accounting and Valuation Guide

Testing Goodwill for Impairment

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 2023-05, Business Combinations — Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement
ASU 2023-08, Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets
ASU 2024-03, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses
ASU 2025-01, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date

Invitations to Comment

No. 2019-720, Identifiable Intangible Assets and Subsequent Accounting for Goodwill
No. 2024-ITC200, Recognition of Intangibles
No. 2025-ITC100, Agenda Consultation

IFRS Literature

IFRS 8, Operating Segments
IFRS 13, Fair Value Measurement
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 5-02, “Balance Sheets”
Rule 5-03, “Statements of Comprehensive Income”
Rule 10-01, “Interim Financial Statements”

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”