Accounting Research Tool
Appendix B — Titles of Standards and Other Literature

Appendix B — Titles of Standards and Other Literature

Appendix B — Titles of Standards and Other Literature

AICPA Literature

Technical Questions and Answers

Section 2210.27, “Construction of Asset — Foreign Currency Transaction Gains/Losses”

FASB Literature

ASC Topics

ASC 205, Presentation of Financial Statements
ASC 220, Income Statement — Reporting Comprehensive Income
ASC 235, Notes to Financial Statements
ASC 250, Accounting Changes and Error Corrections
ASC 255, Changing Prices
ASC 275, Risks and Uncertainties
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 330, Inventory
ASC 350, Intangibles — Goodwill and Other
ASC 360, Property, Plant, and Equipment
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 715, Compensation — Retirement Benefits
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 830, Foreign Currency Matters
ASC 835, Interest
ASC 842, Leases
ASC 845, Nonmonetary Transactions


ASU 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments

IFRS Literature

IAS 21, The Effects of Changes in Foreign Exchange Rates
IAS 28, Investments in Associates
IAS 29, Financial Reporting in Hyperinflationary Economies
IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations
IFRS 10, Consolidated Financial Statements

SEC Literature


Topic No. 6, “Foreign Private Issuers and Foreign Businesses”

Regulation S-K

Item 10(e), “General: Use of Non-GAAP Financial Measures in Commission Filings”
Item 303, “Management’s Discussion and Analysis of Financial Condition and Results of Operations”
Item 305, “Quantitative and Qualitative Disclosures About Market Risk”
Item 503(c), “Prospectus Summary, Risk Factors, and Ratio of Earnings to Fixed Charges: Risk Factors”

Regulation S-X

Rule 3-20, “Currency for Financial Statements”

Other SEC Literature

Financial Reporting Release No. 6, Codification of Financial Reporting Policies
The Division of Corporation Finance: Frequently Requested Accounting and Financial Reporting Interpretations and Guidance

Superseded Literature

FASB Statements

No. 52, Foreign Currency Translation
No. 95, Statement of Cash Flows
No. 158, Statement of Financial Accounting Standards No. 158 Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans — an amendment of FASB Statements No. 87, 88, 106, and 132(R)