Accounting Research Tool
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

Proposed Statement of Position

Accounting for Investors’ Interests in Unconsolidated Real Estate Investments

Technical Questions and Answers

Section 4110.09, “Issuance of Capital Stock: Costs Incurred to Acquire Treasury Stock”

FASB Literature

ASC Topics

ASC 220, Income Statement — Reporting Comprehensive Income
ASC 230, Statement of Cash Flows
ASC 235, Notes to Financial Statements
ASC 250, Accounting Changes and Error Corrections
ASC 260, Earnings per Share
ASC 320, Investments — Debt Securities
ASC 323, Investments — Equity Method and Joint Ventures
ASC 350, Intangibles — Goodwill and Other
ASC 470, Debt
ASC 480, Distinguishing Liabilities From Equity
ASC 505, Equity
ASC 606, Revenue From Contracts With Customers
ASC 610, Other Income
ASC 718, Compensation — Stock Compensation
ASC 740, Income Taxes
ASC 805, Business Combinations
ASC 810, Consolidation
ASC 815, Derivatives and Hedging
ASC 830, Foreign Currency Matters
ASC 845, Nonmonetary Transactions
ASC 860, Transfers and Servicing
ASC 932, Extractive Activities — Oil and Gas
ASC 958, Not-for-Profit Entities
ASC 970, Real Estate — General
ASC 980, Regulated Operations


ASU 2010-02, Consolidation (Topic 810): Accounting and Reporting for Decreases in Ownership of a Subsidiary — a Scope Clarification
ASU 2015-01, Income Statement — Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items
ASU 2016-02, Leases (Topic 842)
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 2018-02, Income Statement — Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects From Accumulated Other Comprehensive Income

IFRS Literature

IFRS 3, Business Combinations
IFRS 10, Consolidated Financial Statements

SEC Literature

Accounting Series Release

No. 268 (FRR Section 211), Redeemable Preferred Stocks

Final Rule Release

No. 33-10532, Disclosure Update and Simplification

Regulation S-X

Rule 3-04, “Changes in Stockholders’ Equity and Noncontrolling Interests”
Rule 3A-02, “Consolidated Financial Statements of the Registrant and Its Subsidiaries”
Rule 5-02, “Commercial and Industrial Companies; Balance Sheets”
Rule 8-03, “Financial Statements of Smaller Reporting Companies; Interim Financial Statements”
Rule 10-01, “Interim Financial Statements”

SAB Topics

Topic 5.A, “Miscellaneous Accounting; Expenses of Offering”
Topic 6.B (SAB 98), “Accounting Series Release 280 — General Revision of Regulation S-X; Income or Loss Applicable to Common Stock”

Superseded Literature

Accounting Research Bulletin (ARB)

No. 51, Consolidated Financial Statements

FASB Statements

No. 141, Business Combinations
No. 141(R), Business Combinations
No. 160, Noncontrolling Interests in Consolidated Financial Statements — an amendment of ARB No. 51

FASB Interpretation

No. 46(R), Consolidation of Variable Interest Entities — an interpretation of ARB No. 51

EITF Abstracts

Issue No. 98-2, “Accounting by a Subsidiary or Joint Venture for an Investment in the Stock of Its Parent Company or Joint Venture Partner”
Topic No. D-98, “Classification and Measurement of Redeemable Securities”