Appendix B — Titles of Standards and Other Literature

ASC 210, Balance Sheet

ASC 220, Income Statement — Reporting Comprehensive Income

ASC 250, Accounting Changes and Error Corrections

ASC 310, Receivables

ASC 320, Investments — Debt Securities

ASC 321, Investments — Equity Securities

ASC 323, Investments — Equity Method and Joint Ventures

ASC 326, Financial Instruments — Credit Losses

ASC 360, Property, Plant, and Equipment

ASC 470, Debt

ASC 805, Business Combinations

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 848, Reference Rate Reform

ASC 850, Related Party Disclosure

ASC 860, Transfers and Servicing

ASC 942, Financial Services — Depository and Lending

ASC 944, Financial Services — Insurance

ASC 948, Financial Services — Mortgage Banking

ASC 954, Health Care Entities

ASC 958, Not-for-Profit Entities

ASC 960, Plan Accounting — Defined Benefit Pension Plans

ASC 965, Plan Accounting — Health and Welfare Benefit Plans

ASU 2013-10, Derivatives and Hedging (Topic 815): Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes

ASU 2014-03, Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps — Simplified Hedge Accounting Approach

ASU 2016-01, Financial Instruments — Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities

ASU 2016-05, Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships

ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities

ASU 2018-16, Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes

ASU 2019-04, Codification Improvements to Topic 326, Financial Instruments — Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments

ASU 2019-10, Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates

ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting

ASU 2021-01, Reference Rate Reform (Topic 848): Scope

ASU 2022-01, Derivatives and Hedging (Topic 815): Fair Value Hedging — Portfolio Layer Method

ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848

ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative

No. 2019-790, Derivatives and Hedging (Topic 815): Codification Improvements to Hedge Accounting

No. 2022-001, Reference Rate Reform (Topic 848) and Derivatives and Hedging (Topic 815): Deferral of the Sunset Date of Topic 848 and Amendments to the Definition of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate

E6, “The Shortcut Method and the Provisions That Permit the Debtor or Creditor to Require Prepayment”

E10, “Application of the Shortcut Method to Hedges of a Portion of an Interest-Bearing Asset or Liability (or Its Related Interest) or a Portfolio of Similar Interest-Bearing Assets or Liabilities”

E15, “Continuing the Shortcut Method After a Purchase Business Combination”

E18, “Designating A Zero-Cost Collar With Different Notional Amounts As a Hedging Instrument”

E23, “Issues Involving the Application of the Shortcut Method Under Paragraph 68”

F8, “Hedging Mortgage Servicing Right Assets Using Preset Hedge Coverage Ratios”

G2, “Hedged Transactions That Arise From Gross Settlement of a Derivative (“All in One” Hedges)”

G7, “Measuring the Ineffectiveness of a Cash Flow Hedge Under Paragraph 30(b) When the Shortcut Method Is Not Applied”

G10, “Need to Consider Possibility of Default by the Counterparty to the Hedging Derivative”

G20, “Assessing and Measuring the Effectiveness of a Purchased Option Used in a Cash Flow Hedge”

H10, “Hedging Net Investment With the Combination of a Derivative and a Cash Instrument”

No. 52, Foreign Currency Translation

No. 133, Accounting for Derivative Instruments and Hedging Activities

No. 138, Accounting for Certain Derivative Instruments and Certain Hedging Activities — an amendment of FASB Statement No. 133

No. 161, Disclosures About Derivative Instruments and Hedging Activities