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
ASUs
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”