Accounting Research Tool
Appendix H — Titles of Standards and Other Literature

Appendix H — Titles of Standards and Other Literature

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


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


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)