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