Appendix D — Titles of Standards and Other Literature
AICPA Literature
Accounting and Valuation Guides
Assets Acquired in a
Business Combination to Be Used in Research and Development
Activities
Testing Goodwill for
Impairment
Valuation of
Privately-Held-Company Equity Securities Issued as Compensation
Audit and Accounting Guide
Investment
Companies
Industry Audit Guide
Audits of Voluntary
Health and Welfare Organizations
Technical Questions and Answers
Section 6910.34,
“Application of the Notion of Value Maximization for Measuring Fair Value of
Debt and Controlling Equity Positions”
Section 6910.35, “Assessing
Control When Measuring Fair Value”
FASB Literature
ASC Topics
ASC 205, Presentation of
Financial Statements
ASC 210, Balance
Sheet
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 270, Interim
Reporting
ASC 280, Segment
Reporting
ASC 310,
Receivables
ASC 320, Investments —
Debt Securities
ASC 321, Investments —
Equity Securities
ASC 323, Investments —
Equity Method and Joint Ventures
ASC 325, Investments —
Other
ASC 326, Financial
Instruments — Credit Losses
ASC 330,
Inventory
ASC 350, Intangibles —
Goodwill and Other
ASC 360, Property, Plant,
and Equipment
ASC 405,
Liabilities
ASC 410, Asset Retirement
and Environmental Obligations
ASC 420, Exit or Disposal
Cost Obligations
ASC 440,
Commitments
ASC 450,
Contingencies
ASC 460,
Guarantees
ASC 470, Debt
ASC 480, Distinguishing
Liabilities From Equity
ASC 505, Equity
ASC 605, Revenue
Recognition
ASC 606, Revenue From
Contracts With Customers
ASC 610, Other
Income
ASC 710, Compensation —
General
ASC 712, Compensation —
Nonretirement Postemployment Benefits
ASC 715, Compensation —
Retirement Benefits
ASC 718, Compensation —
Stock Compensation
ASC 720, Other
Expenses
ASC 730, Research and
Development
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 840, Leases
ASC 842, Leases
ASC 845, Nonmonetary
Transactions
ASC 850, Related Party
Disclosures
ASC 852,
Reorganizations
ASC 855, Subsequent
Events
ASC 860, Transfers and
Servicing
ASC 920, Entertainment —
Broadcasters
ASC 926, Entertainment —
Films
ASC 930, Extractive
Activities — Mining
ASC 932, Extractive
Activities — Oil and Gas
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 950, Financial
Services — Title Plant
ASC 954, Health Care
Entities
ASC 958, Not-for-Profit
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
ASC 970, Real Estate —
General
ASC 972, Real Estate —
Common Interest Realty Associations
ASC 974, Real Estate —
Real Estate Investment Trusts
ASC 985, Software
ASUs
ASU 2009-05, Fair Value
Measurements and Disclosures (Topic 820): Measuring Liabilities at Fair
Value
ASU 2009-12, Fair Value
Measurements and Disclosures (Topic 820): Investments in Certain
Entities That Calculate Net Asset Value per Share (or Its
Equivalent)
ASU 2009-16, Fair Value
Measurements and Disclosures (Topic 820): Accounting for Transfers of
Financial Assets
ASU 2010-06, Fair Value
Measurements and Disclosures (Topic 820): Improving Disclosures About
Fair Value Measurements
ASU 2010-28, Intangibles
— Goodwill and Other (Topic 350): When to Perform Step 2 of the Goodwill
Impairment Test for Reporting Units With Zero or Negative Carrying
Amounts
ASU 2011-04, Fair Value
Measurement (Topic 820): Amendments to Achieve Common Fair Value
Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
ASU 2012-04, Technical
Corrections and Improvements
ASU 2012-07,
Entertainment — Films (Topic 926): Accounting for Fair Value
Information That Arises After the Measurement Date and Its Inclusion in
the Impairment Analysis of Unamortized Film Costs
ASU 2013-03, Financial
Instruments (Topic 825): Clarifying the Scope and Applicability of a
Particular Disclosure to Nonpublic Entities
ASU 2013-09, Fair Value
Measurement (Topic 820): Deferral of the Effective Date of Certain
Disclosures for Nonpublic Employee Benefit Plans in Update No.
2011-04
ASU 2014-13,
Consolidation (Topic 810): Measuring the Financial Assets and the
Financial Liabilities of a Consolidated Collateralized Financing
Entity — a consensus of the FASB Emerging Issues Task Force
ASU 2015-07, Fair Value
Measurement (Topic 820): Disclosures for Investments in Certain Entities
That Calculate Net Asset Value per Share (or Its Equivalent) — a
consensus of the FASB Emerging Issues Task Force
ASU 2015-10, Technical
Corrections and Improvements
ASU 2016-01, Financial
Instruments — Overall (Subtopic 825-10): Recognition and Measurement of
Financial Assets and Financial Liabilities
ASU 2016-02, Leases
(Topic 842)
ASU 2016-13, Financial
Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on
Financial Instruments
ASU 2016-19, Technical
Corrections and Improvements
ASU 2017-04, Intangibles
— Goodwill and Other (Topic 350): Simplifying the Test for Goodwill
Impairment
ASU 2018-03, Technical
Corrections and Improvements to Financial Instruments — Overall
(Subtopic 825-10): Recognition and Measurement of Financial Assets and
Financial Liabilities
ASU 2018-09, Codification
Improvements
ASU 2018-13, Fair Value
Measurement (Topic 820): Disclosure Framework — Changes to the
Disclosure Requirements for Fair Value Measurement
ASU 2019-01, Leases
(Topic 842): Codification Improvements
ASU 2019-04, Codification
Improvements to Topic 326, Financial Instruments — Credit Losses,
Topic 815, Derivatives and Hedging, and Topic 825, Financial
Instruments
ASU 2019-05, Financial
Instruments — Credit Losses (Topic 326): Targeted Transition
Relief
ASU 2019-06, Intangibles
— Goodwill and Other (Topic 350), Business Combinations (Topic 805), and
Not-for-Profit Entities (Topic 958): Extending the Private Company
Accounting Alternatives on Goodwill and Certain Identifiable Intangible
Assets to Not-for-Profit Entities
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
2020-07, Not-for-Profit Entities (Topic 958) —
Presentation and Disclosures by Not-for-Profit
Entities for Contributed Nonfinancial
Assets
ASU 2022-02, Financial
Instruments — Credit Losses (Topic 326): Troubled
Debt Restructurings and Vintage
Disclosures
ASU 2022-03, Fair
Value Measurement (Topic 820): Fair Value
Measurement of Equity Securities Subject to
Contractual Sale Restrictions
ASU 2023-05, Business
Combinations — Joint Venture Formations (Subtopic
805-60): Recognition and Initial
Measurement
ASU 2023-08,
Intangibles — Goodwill and Other — Crypto
Assets (Subtopic 350-60): Accounting for and
Disclosure of Crypto Assets
FASB Concepts Statements
No. 7, Using Cash Flow
Information and Present Value in Accounting Measurements
No. 8,
Chapter 4, Elements of Financial
Statements
IFRS Literature
IFRS 9, Financial
Instruments
IFRS 13, Fair Value
Measurement
PCAOB Literature
Auditing
Standard 11, Consideration of Materiality in Planning and
Performing an Audit
SEC Literature
Accounting Series Release (ASR)
No. 118 (FRR Section 404),
Registered Investment Companies
FRM
Topic No. 2, “Other
Financial Statements Required”
Topic No. 9, “Management’s
Discussion and Analysis of Financial Position and Results of Operations
(MD&A)”
Regulation S-K
Item 303, “Management’s
Discussion and Analysis of Financial Condition and Results of
Operations”
Regulation S-X
Rule 3-09, “Separate
Financial Statements of Subsidiaries Not Consolidated and 50 Percent or Less
Owned Persons”
Rule 4-08(g), “General Notes
to Financial Statements; Summarized Financial Information of Subsidiaries
Not Consolidated and 50 Percent or Less Owned Persons”
Article 9, “Bank Holding
Companies”
SAB Topics
No. 1.M, “Financial
Statements; Materiality”
No. 5.S, “Miscellaneous
Accounting; Quasi-Reorganization”
Superseded Literature
EITF Abstracts
Issue
No. 97-14, “Accounting for Deferred Compensation
Arrangements Where Amounts Earned Are Held in a
Rabbi Trust and Invested”
Issue
No. 98-1, “Valuation of Debt Assumed in a Purchase
Business Combination”
Issue
No. 08-5, “Issuer’s Accounting for Liabilities
Measured at Fair Value With a Third-Party Credit
Enhancement”
FASB Concepts Statement
No. 6,
Elements of Financial Statements — a
replacement of FASB Concepts Statement No. 3
(incorporating an amendment of FASB Concepts
Statement No. 2)
FASB Staff Positions (FSPs)
No. FAS 132(R)-1,
Employers’ Disclosures About Postretirement
Benefit Plan Assets
No. FAS 157-1,
Application of FASB Statement No. 157 to FASB
Statement No. 13 and Other Accounting
Pronouncements That Address Fair Value
Measurements for Purposes of Lease Classification
or Measurement Under Statement 13
No. FAS 157-2, Effective
Date of FASB Statement No. 157
No. FAS 157-3,
Determining the Fair Value of a Financial Asset
When the Market for That Asset Is Not
Active
No. FAS 157-4,
Determining Fair Value When the Volume and Level
of Activity for the Asset or Liability Have
Significantly Decreased and Identifying
Transactions That Are Not Orderly
FASB Statements
No. 107, Disclosures
About Fair Value of Financial Instruments
No. 155, Accounting for
Certain Hybrid Financial Instruments — an amendment of FASB
Statements No. 133 and 140
No. 157, Fair Value
Measurements
No. 159, The Fair Value
Option for Financial Assets and Financial Liabilities