Appendix B — Titles of Standards and Other Literature
AICPA Literature
Audit and Accounting Guide
Brokers and Dealers in
Securities
Auditing Interpretation
AI 11, Using the Work of
a Specialist: Auditing Interpretations
FASB Literature
ASC Topics
ASC 210, Balance Sheet
ASC 230, Statement of
Cash Flows
ASC 235, Notes to
Financial Statements
ASC 260, Earnings per
Share
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 350, Intangibles —
Goodwill and Other
ASC 360, Property, Plant,
and Equipment
ASC 405, Liabilities
ASC 450,
Contingencies
ASC 460, Guarantees
ASC 470, Debt
ASC 505, Equity
ASC 605, Revenue
Recognition
ASC 606, Revenue From
Contracts With Customers
ASC 610, Other Income
ASC 712, Compensation —
Nonretirement Postemployment Benefits
ASC 715, Compensation —
Retirement Benefits
ASC 720, Other Expenses
ASC 805, Business
Combinations
ASC 810,
Consolidation
ASC 815, Derivatives and
Hedging
ASC 820, Fair Value
Measurement
ASC 825, Financial
Instruments
ASC 835, Interest
ASC 840, Leases
ASC 842, Leases
ASC 845, Nonmonetary
Transactions
ASC 860, Transfers and
Servicing
ASC 908, Airlines
ASC 932, Extractive
Industries — Oil and Gas
ASC 940, Financial
Services — Brokers and Dealers
ASC 942, Financial
Services — Depository and Lending
ASC 946, Financial
Services — Investment Companies
ASC 948, Financial
Services — Mortgage Banking
ASC 958, Not-for-Profit
Entities
ASC 960, Plan Accounting
— Defined Benefit Pension Plans
ASC 962, Plan Accounting
— Defined Contribution Pension Plans
ASC 970, Real Estate —
General
ASC 980, Regulated
Operations
ASUs
ASU 2009-16, Transfers
and Servicing (Topic 860): Accounting for Transfers of Financial
Assets
ASU 2009-17,
Consolidations (Topic 810): Improvements to Financial Reporting by
Enterprises Involved With Variable Interest Entities — a consensus
of the FASB Emerging Issues Task Force
ASU 2011-03, Transfers
and Servicing (Topic 860): Reconsideration of Effective Control for
Repurchase Agreements
ASU 2014-09, Revenue From
Contracts With Customers (Topic 606)
ASU 2014-11, Transfers
and Servicing (Topic 860): Repurchase-to-Maturity Transactions,
Repurchase Financings, and Disclosures
ASU 2016-01, Financial
Instruments — Overall (Subtopic 825-10): Recognition and Measurement of
Financial Assets and Financial Liabilities
ASU 2016-13, Financial
Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on
Financial Instruments
ASU 2017-05, Other Income
— Gains and Losses From the Derecognition of Nonfinancial Assets
(Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance
and Accounting for Partial Sales of Nonfinancial Assets
IFRS Literature
IAS 37, Provisions,
Contingent Liabilities and Contingent Assets
IAS 38, Intangible Assets
IFRS 9, Financial Instruments
PCAOB Literature
AU Section 9336, Using the
Work of a Specialist: Auditing Interpretations of Section 336
SEC Literature
Investment Company Act of 1940
Rule 12b-1, “Distribution of
Shares by Registered Open-End Management Investment Company”
Regulation S-X
Rule 4-08, “Rules of General
Application; General Notes to Financial Statements”
- Rule 4-08(b), “Assets Subject to Lien”
SAB Topic
No. 5.V, “Miscellaneous
Accounting; Certain Transfers of Nonperforming Assets”
Securities Act of 1933
Rule 144A, “Private Resales
of Securities to Institutions”
Superseded Literature
Concepts Statement
No. 6, Elements of
Financial Statements
EITF Abstracts
Issue No. 88-18, “Sales of
Future Revenues”
Issue No. 02-9, “Accounting
for Changes That Result in a Transferor Regaining Control of Financial
Assets Sold”
FASB Staff Implementation Guide
Q&A 140 — A Guide to
Implementation of Statement 140 on Accounting for Transfers and
Servicing of Financial Assets and Extinguishments of Liabilities
FASB Staff Position (FSP)
FAS 140-3, Accounting for
Transfers of Financial Assets and Repurchase Financing Transactions
FASB Statements
No. 115, Accounting for
Certain Investments in Debt and Equity Securities
No. 125, Accounting for
Transfers and Servicing of Financial Assets and Extinguishments of
Liabilities
No. 134, Accounting for
Mortgage-Backed Securities Retained After the Securitization of Mortgage
Loans Held for Sale by a Mortgage Banking Enterprise
No. 140, Accounting for
Transfers and Servicing of Financial Assets and Extinguishments of
Liabilities — a replacement of FASB Statement No. 125
No. 166, Accounting for
Transfers of Financial Assets — an amendment of FASB Statement No.
140
No. 167, Amendments to
FASB Interpretation No. 46(R)