Appendix F — Titles of Standards and Other Literature
FASB Literature
ASC Topics
ASC 210, Balance Sheet
ASC 230, Statement of Cash Flows
ASC 250, Accounting Changes and Error Corrections
ASC 270, Interim Reporting
ASC 310, Receivables
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 450, Contingencies
ASC 460, Guarantees
ASC 470, Debt
ASC 606, Revenue From Contracts With Customers
ASC 610, Other Income
ASC 730, Research and Development
ASC 740, Income Taxes
ASC 805, Business Combinations
ASC 810, Consolidation
ASC 815, Derivatives and Hedging
ASC 830, Foreign Currency Matters
ASC 835, Interest
ASC 840, Leases
ASC 842, Leases
ASC 848, Reference Rate Reform
ASC 850, Related Party Disclosures
ASC 853, Service Concession Arrangements
ASC 860, Transfers and Servicing
ASC 905, Agriculture
ASC 930, Extractive Activities — Mining
ASC 932, Extractive Activities — Oil and Gas
ASC 942, Financial Services — Depository and
Lending
ASUs
ASU 2014-09, Revenue From Contracts With Customers (Topic
606)
ASU 2016-02, Leases (Topic 842)
ASU 2016-10, Revenue From Contracts With Customers (Topic
606): Identifying Performance Obligations and Licensing
ASU 2016-13, Financial Instruments — Credit Loses (Topic
326): Measurement of Credit Losses on Financial Instruments
ASU 2017-13, Revenue Recognition (Topic 605), Revenue
From Contracts With Customers (Topic 606), Leases (Topic 840), and
Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff
Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior
SEC Staff Announcements and Observer Comments (SEC Update)
ASU 2018-01, Leases (Topic 842): Land Easement Practical
Expedient for Transition to Topic 842
ASU 2018-10, Codification Improvements to Topic 842,
Leases
ASU 2018-11, Leases (Topic 842): Targeted
Improvements
ASU 2018-19, Codification Improvements to Topic 326,
Financial Instruments — Credit Losses
ASU 2018-20, Leases (Topic 842): Narrow-Scope
Improvements for Lessors
ASU 2019-01, Leases (Topic 842): Codification
Improvements
ASU 2019-10, Financial Instruments — Credit Losses (Topic
326), Derivatives and Hedging (Topic 815), and Leases (Topic 842):
Effective Dates
ASU 2020-05, Revenue From Contracts With Customers (Topic
606) and Leases (Topic 842): Effective Dates for Certain
Entities
ASU 2021-05, Leases (Topic 842): Lessors — Certain Leases
With Variable Lease Payments
ASU 2021-09, Leases (Topic 842): Discount Rate for
Lessees That Are Not Public Business Entities
ASU 2023-01, Leases (Topic 842): Common Control Arrangements
Proposed ASUs
No. 2013-270, Leases (Topic 842) — a revision of the
2010 proposed FASB Accounting Standards Update, Leases (Topic
840)
No. 2018-310, Leases (Topic 842): Codification
Improvements for Lessors
No. 2020-700, Leases (Topic 842): Targeted Improvements
Staff Q&A
Topic 842 and Topic 840, “Accounting for Lease Concessions
Related to the Effects of the COVID-19 Pandemic”
IFRS Literature
IAS 7, Statement of Cash Flows
IAS 17, Leases
IFRS 9, Financial Instruments
IFRS 11, Joint Arrangements
IFRS 15, Revenue From Contracts With Customers
IFRS 16, Leases
SEC Literature
Final Rule Releases
No. 33-8238, Management’s Report on Internal Control Over
Financial Reporting and Certification of Disclosure in Exchange Act
Periodic Reports
No. 33-10890, Management’s Discussion and Analysis, Selected Financial
Data, and Supplementary Financial Information
FRM
Topic 1, “Registrant’s Financial Statements”
Topic 2, “Other Financial Statements Required”
Topic 3, “Pro Forma Financial Information”
Topic 4, “Independent Accountants' Involvement”
Topic 9, “Management's Discussion and Analysis of Financial
Position and Results of Operations (MD&A)”
Topic 10, “Emerging Growth Companies”
Topic 11, “Reporting Issues Related to Adoption of New
Accounting Standards”
Topic 13, “Effects of Subsequent Events on Financial
Statements Required in Filings”
Topic 14, “Tender Offers”
Regulation S-K
Item 302(a), “Supplementary Financial Information; Selected
Quarterly Financial Data”
Item 308(c), “Internal Control Over Financial Reporting;
Changes in Internal Control Over Financial Reporting”
Item 512(a), “Undertakings; Rule 415 Offering”
Item 601(b), “Exhibits; Description of Exhibits”
Regulation S-X
Rule 1-02(w), “Definitions of Terms Used in Regulation S-X:
Significant Subsidiary”
Rule 3-05, “Financial Statements of Businesses Acquired or
to Be Acquired”
Rule 3-09, “Separate Financial Statements of Subsidiaries
Not Consolidated and 50 Percent or Less Owned Persons”
Rule 3-14, “Special Instructions for Real Estate Operations
to Be Acquired”
Rule 4-08(g), “Summarized Financial Information of
Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons”
Rule 5-02, “Commercial and Industrial Companies; Balance
Sheets”
Rule 5-03, “Commercial and Industrial Companies; Income
Statements”
Article 10, “Interim Financial Statements”
Article 11, “Pro Forma Financial Information”
SAB Topics
No. 1.M (SAB 99), “Financial Statements; Assessing
Materiality”
No. 11.M (SAB 74), “Miscellaneous Disclosure; Disclosure of
the Impact That Recently Issued Accounting Standards Will Have on the
Financial Statements of the Registrant When Adopted in a Future Period”
Superseded Literature
EITF Abstracts
Issue No. 01-8, “Determining Whether an Arrangement Contains
a Lease”
Issue No. 08-2, “Lessor Revenue Recognition for Maintenance
Services”
FASB Interpretation
No. 48, Accounting for Uncertainty in Income Taxes —
an interpretation of FASB Statement No. 109
FASB Statements
No. 5, Accounting for Contingencies
No. 13, Accounting for Leases
No. 95, Statement of Cash Flows
FASB Technical Bulletin
No. 88-1, Issues Relating to Accounting for Leases