Appendix F — Titles of Standards and Other Literature
AICPA Literature
Accounting and Valuation Guide
Assets Acquired to Be Used in Research and
Development Activities
Issues Papers
Identification and Discussion of Certain
Financial Accounting and Reporting Issues
Concerning LIFO Inventories
“Push
Down” Accounting
FASB Literature
ASC Topics
ASC 205,
Presentation of Financial Statements
ASC 250,
Accounting Changes and Error Corrections
ASC 260,
Earnings per Share
ASC 270,
Interim Reporting
ASC 280,
Segment Reporting
ASC 310,
Receivables
ASC 320,
Investments — Debt Securities
ASC 323,
Investments — Equity Method and Joint
Ventures
ASC 325,
Investments — Other
ASC 326,
Financial Instruments — Credit Losses
ASC 330,
Inventory
ASC 340,
Other Assets and Deferred Costs
ASC 350,
Intangibles — Goodwill and Other
ASC 360,
Property, Plant, and Equipment
ASC 405,
Liabilities
ASC 410,
Asset Retirement and Environmental
Obligations
ASC 420,
Exit or Disposal Cost Obligations
ASC 450,
Contingencies
ASC 460,
Guarantees
ASC 470,
Debt
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 710,
Compensation — General
ASC 712,
Compensation — Nonretirement Postemployment
Benefits
ASC 715,
Compensation — Retirement Benefits
ASC 718,
Compensation — Stock Compensation
ASC 730,
Research and Development
ASC 740,
Income Taxes
ASC 805,
Business Combinations
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 840,
Leases
ASC 842,
Leases
ASC 845,
Nonmonetary Transactions
ASC 850,
Related Party Disclosures
ASC 852,
Reorganizations
ASC 855,
Subsequent Events
ASC 860,
Transfers and Servicing
ASC 930,
Extractive Activities — Mining
ASC 944,
Financial Services — Insurance
ASC 946,
Financial Services — Investment Companies
ASC 958,
Not-for-Profit Entities
ASC 960,
Plan Accounting — Defined Benefit Pension
Plans
ASC 965,
Plan Accounting — Health and Welfare Benefit
Plans
ASC 980,
Regulated Operations
ASUs
ASU
2013-12, Definition of a Public Business Entity —
An Addition to the Master Glossary
ASU
2014-02, Intangibles — Goodwill and Other (Topic
350): Accounting for Goodwill — a consensus of
the Private Company Council
ASU
2014-13, Consolidation (Topic 810): Measuring the
Financial Assets and the Financial Liabilities of
a Consolidated Collateralized Financing Entity
— a consensus of the FASB Emerging Issues Task Force
ASU
2014-17, Business Combinations (Topic 805):
Pushdown Accounting — a consensus of the FASB
Emerging Issues Task Force
ASU
2014-18, Business Combinations (Topic 805):
Accounting for Identifiable Intangible Assets in a
Business Combination — a consensus of the
Private Company Council
ASU
2015-02, Consolidation (Topic 810): Amendments to
the Consolidation Analysis
ASU
2015-03, Interest — Imputation of Interest
(Subtopic 835-30): Simplifying the Presentation of
Debt Issuance Costs
ASU
2015-08, Business Combinations (Topic 805):
Pushdown Accounting — Amendments to SEC Paragraphs
Pursuant to Staff Accounting Bulletin No. 115
(SEC Update)
ASU
2015-16, Business Combinations (Topic 805):
Simplifying the Accounting for Measurement-Period
Adjustments
ASU
2016-02, Leases (Topic 842)
ASU
2016-13, Financial Instruments — Credit Losses
(Topic 326): Measurement of Credit Losses on
Financial Instruments
ASU
2017-01, Business Combinations (Topic 805):
Clarifying the Definition of a Business
ASU
2018-07, Compensation — Stock Compensation (Topic
718): Improvements to Nonemployee Share-Based
Payment Accounting
ASU
2018-17, Consolidation (Topic 810): Targeted
Improvements to Related Party Guidance for
Variable Interest Entities
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 2020-06, Debt —
Debt With Conversion and Other Options (Subtopic
470-20) and Derivatives and Hedging — Contracts in
Entity’s Own Equity (Subtopic 815-40): Accounting
for Convertible Instruments and Contracts in an
Entity’s Own Equity
ASU 2021-08, Business
Combinations (Topic 805): Accounting for Contract
Assets and Contract Liabilities From Contracts
With Customers
ASU
2023-01, Leases (Topic 842): Common Control
Arrangements
ASU
2023-05, Business Combinations — Joint Venture
Formations (Subtopic 805-60): Recognition and
Initial Measurement
Proposed ASUs
No. 2023-ED200,
Intangibles — Goodwill and Other — Crypto Assets
(Subtopic 350-60): Accounting for and Disclosure of
Crypto Assets
No. 2023-ED400, Financial
Instruments — Credit Losses (Topic 326): Purchased
Financial Assets
Concepts StatementS
No. 5,
Recognition and Measurement in Financial
Statements of Business Enterprises
No. 8,
Conceptual Framework for Financial Reporting —
Chapter 4, Elements of Financial Statements
IFRS Literature
IFRS 2,
Share-Based Payment
IFRS 3,
Business Combinations
IFRS 10,
Consolidated Financial Statements
IFRS 15,
Revenue From Contracts With Customers
IAS 12,
Income Taxes
IAS 19,
Employee Benefits
IAS 32,
Financial Instruments: Presentation
IAS 40,
Investment Property
PCAOB Literature
Auditing Standard
AU
Section 558, Required Supplementary
Information
SEC Literature
FRM Topics
Topic 1,
“Registrant’s Financial Statements”
Topic 13, “Effects of Subsequent
Events on Financial Statements Required in Filings”
Regulation M-A
Item
1015, “Reports, Opinions, Appraisals and
Negotiations”
Regulation S-K
Item
601, “Exhibits”
-
Item 601(b), “Description of Exhibits”
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 3-01, “Consolidated
Balance Sheets”
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
3-14, “Special Instructions for Real Estate
Operations to Be Acquired”
Rule
4-08, “General Notes to the Financial Statements”
-
Rule 4-08(g), “Summarized Financial Information of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons”
Article
11, “Pro Forma Financial Information”
-
Rule 11-01, “Presentation Requirements”
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. 1.B.1, “Costs Reflected in Historical Financial Statements”
No. 2.A,
“Business Combinations; Acquisition Method”
-
No. 2.A.6, “Debt Issue Costs”
No. 5, “Miscellaneous
Accounting”
-
No. 5.A, “Expenses of Offering”
-
No. 5.J, “New Basis of Accounting Required in Certain Circumstances” (rescinded by SAB 115)
-
No. 5.L, “LIFO Inventory Practices”
-
No. 5.T, “Accounting for Expenses or Liabilities Paid by Principal Stockholder(s)”
-
No. 5.Y, “Accounting and Disclosures Relating to Loss Contingencies”
-
No. 5.Z, “Accounting and Disclosure Regarding Discontinued Operations”
-
No. 5.Z.7, “Accounting for the Spin-Off of a Subsidiary”
-
Securities Act of 1933 Rules
Rule
408, “Additional Information”
Rule
436, “Consents Required in Special Cases”
Superseded Literature
AICPA Accounting Principles Board (APB)
Opinion
16, Business Combinations
Opinion
18, The Equity Method of Accounting for
Investments in Common Stock
EITF Issues and Topics
Issue
No. 85-21, “Changes of Ownership Resulting in a New
Basis of Accounting”
Issue
No. 01-10, “Accounting for the Impact of the
Terrorist Attacks of September 11, 2001”
Issue
No. 02-5, “Definition of ‘Common Control’ in
Relation to FASB Statement No. 141”
Issue
No. 02-17, “Recognition of Customer Relationship
Intangible Assets Acquired in a Business
Combination”
Issue
No. 08-6, “Equity Method Investment Accounting
Considerations”
Issue
No. 08-7, “Accounting for Defensive Intangible
Assets”
Issue
No. 09-2, “Research and Development Assets Acquired
in an Asset Acquisition”
Topic
No. D-97, “Push-Down Accounting”
Topic
No. D-108, “Use of the Residual Method to Value
Acquired Assets Other Than Goodwill”
FASB Concepts Statement
No. 6, Elements of
Financial Statements — a replacement of FASB
Concepts Statement No. 3 (incorporating an amendment
of FASB Concepts Statement No. 2)
FASB Statements
No. 87,
Employers’ Accounting for Pensions
No. 106,
Employers’ Accounting for Postretirement
Benefits Other Than Pensions
No. 109,
Accounting for Income Taxes
No. 112,
Employers’ Accounting for Postemployment
Benefits — an amendment of FASB Statements No.
5 and 43
No. 133,
Accounting for Derivative Instruments and
Hedging Activities
No. 141,
Business Combinations
No.
141(R), Business Combinations
No. 142,
Goodwill and Other Intangible Assets
No. 160,
Noncontrolling Interests in Consolidated
Financial Statements — an amendment of ARB No.
51
FASB Interpretation
FIN 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 Staff Position (FSP)
FSP FAS
141(R)-1, Accounting for Assets Acquired and
Liabilities Assumed in a Business Combination That
Arise From Contingencies
FASB Technical Bulletin
No.
85-5, Issues Relating to Accounting for Business
Combinations