Appendix H — Titles of Standards and Other Literature
AICPA Literature
AcSEC Issues Paper
“Joint Venture Accounting”
Audit and Accounting Guides
Health Care Entities
Not-for-Profit Entities
State and Local Governments
FASB Literature
ASC Topics
ASC 205, Presentation of Financial Statements
ASC 220, Income Statement
— Reporting Comprehensive Income
ASC 235, Notes to Financial Statements
ASC 250, Accounting
Changes and Error Corrections
ASC 280, Segment Reporting
ASC 320, Investments —
Debt Securities
ASC 321, Investments — Equity Securities
ASC 323, Investments — Equity Method and Joint
Ventures
ASC 350, Intangibles — Goodwill and Other
ASC 360, Property, Plant, and Equipment
ASC 450, Contingencies
ASC 470, Debt
ASC 480, Distinguishing Liabilities From 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 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 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 910, Contractors — Construction
ASC 915, Development Stage Entities
ASC 932, Extractive
Activities — Oil and Gas
ASC 940, Financial
Services — Brokers and Dealers
ASC 944, Financial Services — Insurance
ASC 946, Financial Services — Investment Companies
ASC 952, Franchisors
ASC 954, Health Care Entities
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 970, Real Estate — General
ASC 972, Real Estate — Common Interest Realty
Associations
ASC 976, Real Estate — Retail Land
ASUs
ASU 2009-17,
Consolidation (Topic 810): Improvements to Financial Reporting by
Enterprises Involved With Variable Interest Entities
ASU 2010-10,
Consolidation (Topic 810): Amendments for Certain Investment
Funds
ASU 2010-15, Financial
Services — Insurance (Topic 924): How Investments Held Through Separate
Accounts Affect an Insurer’s Consolidation Analysis of Those
Investments — a consensus of the FASB Emerging Issues Task Force
ASU 2014-01, Investments
— Equity Method and Joint Ventures (Topic 323): Accounting for
Investments in Qualified Affordable Housing Projects — a consensus
of the FASB Emerging Issues Task Force
ASU 2014-07,
Consolidation (Topic 810): Applying Variable Interest Entities
Guidance to Common Control Leasing Arrangements — a consensus of the
Private Company Council
ASU 2014-09, Revenue From
Contracts With Customers (Topic 606)
ASU 2014-10, Development
Stage Entities (Topic 915): Elimination of Certain Financial Reporting
Requirements, Including an Amendment to Variable Interest Entities
Guidance in Topic 810, Consolidation
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 2015-02,
Consolidation (Topic 810): Amendments to the Consolidation
Analysis
ASU 2016-02, Leases (Topic 842)
ASU 2016-03, Intangibles
— Goodwill and Other (Topic 350); Business Combinations (Topic 805);
Consolidation (Topic 810); Derivatives and Hedging (Topic 815):
Effective Date and Transition Guidance — a consensus of the Private
Company Council
ASU 2016-17,
Consolidation (Topic 810): Interests Held Through Related Parties
That Are Under Common Control
ASU 2017-01, Business
Combinations (Topic 805): Clarifying the Definition of a
Business
ASU 2017-02,
Not-for-Profit Entities — Consolidation (Subtopic 958-810):
Clarifying When a Not-for-Profit Entity That Is a General Partner or a
Limited Partner Should Consolidate a For-Profit Limited Partnership or
Similar Entity
ASU 2017-05, Other Income — Gains and
Losses From the Derecognition of Nonfinancial Assets (Subtopic 610-20):
Clarifying the Scope of Asset Derecognition Guidance and Accounting for
Partial Sales of Nonfinancial Assets
ASU 2018-17, Consolidation (Topic 810): Targeted
Improvements to Related Party Guidance for Variable Interest
Entities
Proposed ASU
No. 2017-280,
Consolidation (Topic 812): Reorganization
Invitation to Comment
No. 2021-004, Agenda Consultation
GASB Literature
Staff Paper, Applicability of GASB Standards
IFRS Literature
IAS 27, Separate Financial
Statements
IFRS 10, Consolidated Financial Statements
IFRS 11, Joint Arrangements
IFRS 12, Disclosure of Interests in Other Entities
SEC Literature
Final Rule Releases
No. 33-10786, Amendments
to Financial Disclosures About Acquired and Disposed Businesses
No. 34-73407, Credit Risk
Retention
FRM
Topic No. 1, “Registrant’s
Financial Statements”
Topic No. 2, “Other Financial Statements
Required”
Topic No. 3, “Pro Forma
Financial Information”
Investment Management Staff Guidance Update
2014-06, “Series Investment
Companies: Affiliated Transactions”
Regulation S-X
Rule 1-02, “Definitions of
Terms Used in Regulation S-X (17 CFR Part 210)”
- Rule 1-02(g), “Control”
- 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 3-13, “Filing of Other Financial Statements in Certain
Cases”
Rule 4-08(g), “Summarized
Financial Information of Subsidiaries Not Consolidated and 50 Percent or
Less Owned Persons”
Article 5, “Commercial and
Industrial Companies"
-
Rule 5-02, “Balance Sheets”
-
Rule 5-04, “What Schedules Are to Be Filed"
Rule 7-05, "Insurance Companies; What
Schedules Are to Be Filed"
Rule 9-06, "Bank Holding Companies; Condensed
Financial Information of Registrant"
Article 10, “Interim
Financial Statements”
Article 11, “Pro Forma
Financial Information”
-
Rule 11-01, “Presentation Requirements”
Rule 12-04, "Condensed Financial Information
of Registrant"
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. 5.G, “Miscellaneous
Accounting; Transfers of Nonmonetary Assets by Promoters or Shareholders”
Superseded Literature
AICPA Accounting Research Bulletin (ARB)
No. 51, Consolidated Financial Statements
AICPA Statements of Position
78-9, Accounting for
Investments in Real Estate Ventures
90-7, Financial Reporting
by Entities in Reorganization Under the Bankruptcy Code
EITF Abstracts
Issue No. 88-15, “Classification
of Subsidiary’s Loan Payable in Consolidated Balance Sheet When Subsidiary’s and
Parent’s Fiscal Years Differ”
Issue No. 90-15, “Impact of
Nonsubstantive Lessors, Residual Value Guarantees, and Other Provisions in
Leasing Transactions”
Issue No. 95-6, “Accounting by a
Real Estate Investment Trust for an Investment in a Service Corporation”
Issue No. 96-16, “Investor’s
Accounting for an Investee When the Investor Has a Majority of the Voting
Interest but the Minority Shareholder or Shareholders Have Certain Approval
Rights”
Issue No. 96-21, “Implementation
Issues in Accounting for Leasing Transactions Involving Special-Purpose
Entities”
Issue No. 97-2, “Application of
FASB Statement No. 94 and APB Opinion No. 16 to Physician Practice Management
Entities and Certain Other Entities With Contractual Management
Arrangements”
Issue No. 98-4, “Accounting by a
Joint Venture for Businesses Received at Its Formation”
Issue No. 04-5, “Determining
Whether a General Partner, or the General Partners as a Group, Controls a
Limited Partnership or Similar Entity When the Limited Partners Have Certain
Rights”
Issue No. 09-4, “Seller
Accounting for Contingent Consideration”
Topic No. D-14, “Transactions
Involving Special-Purpose Entities”
Topic No. D-96, “Accounting for
Management Fees Based on a Formula”
FASB Concepts Statement
No. 7, Using Cash Flow Information and Present Value in
Accounting Measurements
FASB Interpretations
Interpretation No. 46, Consolidation of Variable Interest
Entities — an interpretation of ARB No. 51
Interpretation No. 46(R), Consolidation of Variable
Interest Entities — an interpretation of ARB No. 51
FASB Statements
No. 57, Related Party
Disclosures
No. 94, Consolidation of
All Majority-Owned Subsidiaries
No. 125, Accounting for
Transfers and Servicing of Financial Assets and Extinguishment of
Liabilities
No. 142, Goodwill and
Other Intangible Assets
No. 144, Accounting for
the Impairment or Disposal of Long-Lived Assets
No. 160, Noncontrolling
Interests in Consolidated Financial Statements
No. 167, Amendments to
FASB Interpretation No. 46(R)