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

Appendix C — Titles of Standards and Other Literature

Appendix C — Titles of Standards and Other Literature

AICPA Literature

Accounting and Valuation Guide

Valuation of Privately-Held-Company Equity Securities Issued as Compensation

Technical Questions and Answers

Section 4110, “Issuance of Capital Stock”

FASB Literature

ASC Topics

ASC 210, Balance Sheet
ASC 235, Notes to Financial Statements
ASC 250, Accounting Changes and Error Corrections
ASC 260, Earnings per Share
ASC 270, Interim Reporting
ASC 310, Receivables
ASC 323, Investments — Equity Method and Joint Ventures
ASC 360, Property, Plant, and Equipment
ASC 450, Contingencies
ASC 470, Debt
ASC 480, Distinguishing Liabilities From Equity
ASC 505, Equity
ASC 606, Revenue From Contracts With Customers
ASC 610, Other Income
ASC 710, Compensation — General
ASC 718, Compensation — Stock Compensation
ASC 740, Income Taxes
ASC 805, Business Combinations
ASC 815, Derivatives and Hedging
ASC 820, Fair Value Measurement
ASC 835, Interest
ASC 840, Leases
ASC 842, Leases
ASC 855, Subsequent Events


ASU 2016-09, Compensation — Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting
ASU 2017-09, Compensation — Stock Compensation (Topic 718): Scope of Modification Accounting
ASU 2018-07, Improvements to Nonemployee Share-Based Payment Accounting
ASU 2019-08, Compensation — Stock Compensation (Topic 718) and Revenue From Contracts With Customers (Topic 606): Codification Improvements — Share-Based Consideration Payable to a Customer
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 2021-04, Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (a consensus of the FASB Emerging Issues Task Force)
ASU 2021-07, Compensation — Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share

Proposed ASU

No. 2023-ED300, Compensation — Stock Compensation (Topic 718): Scope Application of Profits Interest Awards

IFRS Literature

IAS 32, Financial Instruments: Presentation
IAS 37, Provisions, Contingent Liabilities and Contingent Assets
IFRS 2, Share-Based Payment
IFRS 15, Revenue From Contracts With Customers


Section 162(m), “Trade or Business Expenses; Certain Excessive Employee Remuneration”
Section 409A, “Inclusion in Gross Income of Deferred Compensation Under Nonqualified Deferred Compensation Plans”
Section 421, “General Rules”
Section 422, “Incentive Stock Options”
Section 423, “Employee Stock Purchase Plans”
Section 424, “Definitions and Special Rules”

SEC Literature

Accounting Series Release (ASR)

No. 268 (FRR Section 211), Presentation in Financial Statements of “Redeemable Preferred Stocks”

Codified Financial Reporting Release

Section 211, “Redeemable Preferred Stocks”

Final Rule Release

No. 33-11126, Listing Standards for Recovery of Erroneously Awarded Compensation


Topic 7, “Related Party Matter”
Topic 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“
Item 402, “Executive Compensation”
Item 404, “Transactions With Related Persons, Promoters and Certain Control Persons”

Regulation S-X

Rule 5-02, “Commercial and Industrial Companies; Balance Sheets”
Rule 7-03, “Insurance Companies; Balance Sheets”
Rule 9-03, “Bank Holding Companies; Balance Sheets”
Rule 10-01, “Interim Financial Statements”

SAB Topics

No. 1.B, “Financial Statements; Allocation of Expenses and Related Disclosure in Financial Statements of Subsidiaries, Divisions or Lesser Business Components of Another Entity”
No. 3.C, “Senior Securities; Redeemable Preferred Stock”
No. 4.E, “Equity Accounts; Receivables From Sale of Stock”
No. 5.T, “Miscellaneous Accounting; Accounting for Expenses or Liabilities Paid by Principal Stockholder(s)”
No. 14, “Share-Based Payment”
  • No. 14.B, “Transition From Nonpublic to Public Entity Status”
  • No. 14.C, “Valuation Methods”
  • No. 14.D, “Certain Assumptions Used in Valuation Methods”
    • No. 14.D.1, “Expected Volatility”
    • No. 14.D.2, “Expected Term”
    • No. 14.D.3, “Current Price of the Underlying Share (Including Considerations for Spring-Loaded Grants)“
  • No. 14.E, “FASB ASC Topic 718, Compensation — Stock Compensation, and Certain Redeemable Financial Instruments”
  • No. 14.F, “Classification of Compensation Expense Associated With Share-Based Payment Arrangements”
  • No. 14.I, “Capitalization of Compensation Cost Related to Share-Based Payment Arrangements”

Superseded Literature

Accounting Principles Board (APB) Opinion

No. 25, Accounting for Stock Issued to Employees

AICPA Accounting Interpretation

AIN-APB 25, Accounting for Stock Issued to Employees: Accounting Interpretations of APB Opinion No. 25

AICPA Accounting Statement of Position

SOP 76-3, Accounting Practices for Certain Employee Stock Ownership Plans

EITF Abstracts

Issue No. 00-23, “Issues Related to the Accounting for Stock Compensation Under APB Opinion No. 25 and FASB Interpretation No. 44”
Issue No. 08-8, “Accounting for an Instrument (or an Embedded Feature) With a Settlement Amount That Is Based on the Stock of an Entity’s Consolidated Subsidiary”
Topic No. D-98, “Classification and Measurement of Redeemable Securities”

FASB Interpretations

No. 28, Accounting for Stock Appreciation Rights and Other Variable Stock Option or Award Plans — an interpretation of APB Opinions No. 15 and 25
No. 44, Accounting for Certain Transactions Involving Stock Compensation — an interpretation of APB Opinion No. 25

FASB Staff Position (FSP)

FAS 123(R)-6, Technical Corrections of FASB Statement No. 123(R)

FASB Statements

No. 123(R), Share-Based Payment
No. 128, Earnings per Share
No. 141(R), Business Combinations
No. 150, Accounting for Certain Financial Instruments With Characteristics of Both Liabilities and Equity
No. 157, Fair Value Measurements

FASB Technical Bulletin

No. 97-1, Accounting Under Statement 123 for Certain Employee Stock Purchase Plans With a Look-Back Option