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Appendix D — Titles of Standards and Other Literature

Appendix D — Titles of Standards and Other Literature

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