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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

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)