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
ASUs
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
IRC
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
FRM
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