Appendix A — Titles of Standards and Other Literature
Appendix A — Titles of Standards and Other Literature
AICPA Literature
Audit and Accounting Guide
Brokers and Dealers in Securities
FASB Literature
ASC Topics
ASC 210, Balance Sheet
ASC 310, Receivables
ASC 320, Investments — Debt Securities
ASC 321, Investments — Equity Securities
ASC 325, Investments — Other
ASC 326, Financial Instruments — Credit Losses
ASC 405, Liabilities
ASC 450, Contingencies
ASC 460, Guarantees
ASC 470, Debt
ASC 480, Distinguishing Liabilities From Equity
ASC 606, Revenue From Contracts With Customers
ASC 718, Compensation — Stock Compensation
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 850, Related Party Disclosure
ASC 860, Transfers and Servicing
ASC 924, Entertainment — Casino
ASC 940, Financial Services — Brokers and Dealers
ASC 942, Financial Services — Depository and Lending
ASC 944, Financial Services — Insurance
ASC 946, Financial Services — Investment Companies
ASC 948, Financial Services — Mortgage Banking
ASC 954, Health Care 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
ASUs
ASU 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of
Disclosures about Offsetting Assets and Liabilities
ASU 2016-02, Leases (Topic 842)
ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to
Accounting for Hedging Activities
ASU 2018-09, Codification Improvements
ASU 2018-12, Financial Services — Insurance (Topic 944): Targeted
Improvements to the Accounting for Long-Duration Contracts
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
Concepts Statement
No. 5, Recognition and Measurement in Financial Statements of Business
Enterprises
IFRS Literature
IFRS 9, Financial Instruments
IAS 32, Financial Instruments: Presentation
SEC Literature
Final Rule Release
No. 34-96930, Shortening the Securities Transaction Settlement Cycle
Regulation S-K
Item 305, “Quantitative and Qualitative Disclosures About Market Risk”
Regulation S-X
Rule 4-08(n), “General Notes to Financial Statements; Accounting Policies for
Certain Derivative Instruments”
SAB Topic
No. 5.DD, “Miscellaneous Accounting; Written Loan Commitments Recorded at
Fair Value Through Earnings”
Securities Act of 1933
Rule 144, “Persons Deemed Not to Be Engaged in a Distribution and Therefore
Not Underwriters”
Rule 144A, “Private Resales of Securities to Institutions”
Securities Exchange Act of 1934
Section 13, “Periodical and Other Reports”
Section 15(d), “Registration and Regulation of Brokers and Dealers;
Supplementary and Periodic Information”
Superseded Literature
Derivatives Implementation Group (DIG) Issue
F6, “Fair Value Hedges: Concurrent Offsetting Matching Swaps and Use of One
as Hedging Instrument”
EITF Abstract
Issue No. 02-2, “When Certain Contracts That Meet the Definition of Financial
Instruments Should Be Combined for Accounting Purposes”
FASB Concepts Statement
No. 6, Elements of Financial Statements
FASB Staff Position (FSP)
No. FIN 39-1, Amendment of FASB Interpretation No. 39
FASB Statements
No. 133, Accounting for Derivative Instruments and Hedging
Activities
No. 149, Amendment of Statement 133 on Derivative Instruments and Hedging
Activities
No. 155, Accounting for Certain Hybrid Financial Instruments — an
amendment of FASB Statements No. 133 and 140
No. 159, The Fair Value Option for Financial Assets and Financial
Liabilities
No. 161, Disclosures About Derivative Instruments and Hedging
Activities