Appendix D — Titles of Standards and Other Literature
Appendix D — Titles of Standards and Other Literature
AICPA Literature
Technical Questions and Answers
Section 4110, “Issuance of Capital Stock”
FASB Literature
ASC Topics
ASC 235, Notes to
Financial Statements
ASC 260, Earnings per
Share
ASC 340, Other Assets and Deferred Costs
ASC 460,
Guarantees
ASC 470, Debt
ASC 480, Distinguishing
Liabilities From Equity
ASC 505, Equity
ASC 606, Revenue From
Contracts With Customers
ASC 718, Compensation —
Stock Compensation
ASC 740, Income
Taxes
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 835, Interest
ASC 850, Related Party
Disclosures
ASUs
ASU 2019-08, Compensation — Stock
Compensation (Topic 718) and Revenue From Contracts With Customers
(Topic 606): Codification Improvements — Share-Based Consideration
Payable to a Customer
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
ASU 2021-04, Earnings per
Share (Topic 260), Debt — Modifications and Extinguishments (Subtopic
470-50), Compensation — Stock Compensation (Topic 718), and Derivatives
and Hedging — Contracts in Entity’s Own Equity: Issuer’s Accounting for
Certain Modifications or Exchanges of Freestanding Equity-Classified
Written Call Options — a consensus of the FASB Emerging Issues Task
Force
Concepts Statement
No. 6, Elements of
Financial Statements
IFRS Literature
IFRS Standard
IAS 32, Financial
Instruments: Presentation
ISDA Literature
2002 ISDA Equity
Derivatives Definitions
SEC Literature
Regulation S-X
Rule 4-08, “General Notes to
Financial Statements”
SAB Topics
No. 2.A, “Business Combinations; Acquisition
Method”
No. 5.A, “Miscellaneous Accounting; Expenses
of Offering”
Superseded Literature
EITF Abstract
Issue No. 00-19, “Accounting
for Derivative Financial Instruments Indexed to, and Potentially Settled in,
a Company’s Own Stock”