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

Appendix F — Titles of Standards and Other Literature

Appendix F — Titles of Standards and Other Literature

AICPA Literature

Audit Section

AU-C Section 570, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern

Statements on Standards for Attestation Engagement

AT Section 301, Financial Forecasts and Projections

Technical Questions and Answers

Section 3300, “Deferred Taxes”

FASB Literature

ASC Topics

ASC 105, Generally Accepted Accounting Principles
ASC 205, Presentation of Financial Statements
ASC 210, Balance Sheet
ASC 220, Comprehensive Income
ASC 225, Income Statement
ASC 230, Statement of Cash Flows
ASC 250, Accounting Changes and Error Corrections
ASC 260, Earnings per Share
ASC 270, Interim Reporting
ASC 275, Risks and Uncertainties
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 420, Exit or Disposal Cost Obligations
ASC 450, Contingencies
ASC 460, Guarantees
ASC 470, Debt
ASC 505, Equity
ASC 606, Revenue From Contracts With Customers
ASC 715, Compensation — Retirement Benefits
ASC 718, Compensation — Stock Compensation
ASC 740, Income Taxes
ASC 805, Business Combinations
ASC 810, Consolidation
ASC 815, Derivatives and Hedging
ASC 820, Fair Value Measurement
ASC 825, Financial Instruments
ASC 830, Foreign Currency Matters
ASC 835, Interest
ASC 840, Leases
ASC 842, Leases
ASC 852, Reorganizations
ASC 855, Subsequent Events
ASC 942, Financial Services — Depository and Lending
ASC 944, Financial Services — Insurance
ASC 946, Financial Services — Investment Companies
ASC 958, Not-for-Profit Entities
ASC 960, Plan Accounting — Defined Benefit Pension Plans
ASC 962, Plan Accounting — Defined Contribution Pension Plans
ASC 965, Plan Accounting — Health and Welfare Benefit Plans
ASC 970, Real Estate — General
ASC 980, Regulated Operations
ASC 995, U.S. Steamship Entities


ASU 2010-08, Technical Corrections to Various Topics
ASU 2014-01, Investments — Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects — a consensus of the FASB Emerging Issues Task Force
ASU 2014-17, Business Combinations (Topic 805): Pushdown Accounting — a consensus of the FASB Emerging Issues Task Force
ASU 2015-10, Technical Corrections and Improvements
ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments
ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes
ASU 2016-01, Financial Instruments — Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
ASU 2016-02, Leases (Topic 842)
ASU 2016-09, Compensation — Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting
ASU 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory
ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business
ASU 2017-04, Intangibles — Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment
ASU 2017-15, Codification Improvements to Topic 995, U.S. Steamship Entities: Elimination of Topic 995
ASU 2018-02, Income Statement — Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects From Accumulated Other Comprehensive Income
ASU 2019-10, Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates
ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes
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 2023-02, Investments — Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method

Proposed ASUs

2016-270, Income Taxes (Topic 740): Disclosure Framework — Changes to the Disclosure Requirements for Income Taxes
2019-500 (Revised), Income Taxes (Topic 740): Disclosure Framework — Changes to the Disclosure Requirements for Income Taxes (Revision of Exposure Draft Issued July 26, 2016)
2019-700, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes
2022-004, Investments — Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method — a consensus of the Emerging Issues Task Force
2023-ED100, Income Taxes (Topic 740): Improvements to Income Tax Disclosures

Staff Q&As

Topic 740, No. 2, “Whether to Discount the Tax Liability on the Deemed Repatriation”
Topic 740, No. 4, “Accounting for the Base Erosion Anti-Abuse Tax”
Topic 740, No. 5, “Accounting for Global Intangible Low-Taxed Income”

Federal Regulations


Treas. Reg. 26, “Internal Revenue”
  • Section § 1.901-1, “Allowance of Credit for Taxes”
  • Section § 301.6511(d)-3, “Special Rules Applicable to Credit Against Income Tax for Foreign Taxes”

IRC (U.S. Code)

Section 15, “Effect of Changes”
Section 48D, “Advanced Manufacturing Investment Credit”
Section 53, “Credit for Prior Year Minimum Tax Liability”
Section 78, “Gross Up for Deemed Paid Foreign Tax Credit”
Section 83, “Property Transferred in Connection With Performance of Services”
Section 103, “Interest on State and Local Bonds”
Section 162, “Trade or Business Expenses”
Section 163, “Interest”
Section 165, “Losses”
Section 171, “Amortizable Bond Premium”
Section 245A, “Deduction for Foreign Source-Portion of Dividends Received by Domestic Corporations From Specified 10-Percent Owned Foreign Corporations”
Section 250, “Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income”
Section 265, “Expenses and Interest Relating to Tax-Exempt Income”
Section 271, “Debts Owed by Political Parties, Etc.”
Section 274, “Disallowance of Certain Entertainment, Etc., Expenses”
Section 275, “Certain Taxes”
Section 338, “Certain Stock Purchases Treated as Asset Acquisitions”
Section 382, “Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change”
Section 383, “Special Limitations on Certain Excess Credits, Etc.”
Section 421, “General Rules”
Section 422, “Incentive Stock Options”
Section 423, “Employee Stock Purchase Plans”
Section 481, “Adjustments Required by Changes in Method of Accounting”
Section 585, “Reserves for Losses on Loans of Banks”
Section 611, “Allowance of Deduction for Depletion”
Section 612, “Basis for Cost Depletion”
Section 613, “Percentage Depletion”
Section 704, “Partner’s Distributive Share”
Section 806, “Small Life Insurance Company Deduction”
Section 833, “Treatment of Blue Cross and Blue Shield Organizations, Etc.”
Section 931, “Income From Sources Within Guam, American Samoa, or the Northern Mariana Islands”
Section 965, “Temporary Dividends Received Deduction”
Section 987, “Branch Transactions”
Section 1016, “Adjustments to Basis”

IRC Treas. Reg.

Section 1.1502-36, “Unified Loss Rule”
Section 1.162-20, “Expenditures Attributable to Lobbying, Political Campaigns, Attempts to Influence Legislation, etc., and Certain Advertising”

IFRS Literature

IAS 1, Presentation of Financial Statements
IAS 10, Events After the Reporting Period
IAS 12, Income Taxes
IAS 20, Accounting for Government Grants and Disclosure of Government Assistance
IAS 21, The Effects of Changes in Foreign Exchange Rates
IAS 34, Interim Financial Reporting
IAS 37, Provisions, Contingent Liabilities and Contingent Assets
IFRIC Interpretation 23, Uncertainty Over Income Tax Treatments
IFRS 3, Business Combinations

PCAOB Literature

AS 2415, Consideration of an Entity’s Ability to Continue as a Going Concern

SEC Literature

Final Rule Release

No. 33-10890, Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information


Topic 3, “Pro Forma Financial Information”

Regulation S-K

Item 303, “Management’s Discussion and Analysis of Financial Condition and Results of Operations”
  • Item 303(a), “Objective”
  • Item 303(b), “Full Fiscal Years”

Regulation S-X

Rule 3-05, “Financial Statements of Businesses Acquired or to Be Acquired”
Rule 4-08, “General Notes to Financial Statements”
  • Rule 4-08(h), “Income Tax Expense”
Rule 5-02, “Commercial and Industrial Companies; Balance Sheets”
Rule 5-03, “Statements of Comprehensive Income”
Article 10, “Interim Financial Statements”
Rule 10-01(a), “Condensed Statements”
Rule 11-02, “Preparation Requirements”
Rule 12-09, “Valuation and Qualifying Accounts”

SAB Topics

No. 1, “Financial Statements”
  • No. 1.B, “Allocation of Expenses and Related Disclosure in Financial Statements of Subsidiaries, Divisions or Lesser Business Components of Another Entity”
    • No. 1.B.1, “Costs Reflected in Historical Financial Statements”
  • No. 1.M, “Materiality” (SAB 99)
  • No. 1.N, “Considering the Effects of Prior Year Misstatements When Quantifying Misstatements in Current Year Financial Statements” (SAB 108)
No. 6.I, “Interpretations of Accounting Series Releases and Financial Reporting Releases; Accounting Series Release 149 — Improved Disclosure of Income Tax Expense (Adopted November 28, 1973 and Modified by ASR 280 Adopted on September 2, 1980)”
No. 11.C, “Miscellaneous Disclosure; Tax Holidays”
SAB 118, “Income Tax Accounting Implications of the Tax Cuts and Jobs Act“

Superseded Literature

Accounting Principles Board (APB) Opinions

No. 2, Accounting for the “Investment Credit”
No. 4, Accounting for the “Investment Credit”
No. 11, Accounting for Income Taxes
No. 18, The Equity Method of Accounting for Investments in Common Stock
No. 23, Accounting for Income Taxes — Special Areas

EITF Abstracts

Issue No. 86-43, “Effect of a Change in Tax Law or Rates on Leveraged Leases”
Issue No. 93-7, “Uncertainties Related to Income Taxes in a Purchase Business Combination”
Issue No. 94-1, “Accounting for Tax Benefits Resulting From Investments in Affordable Housing Projects”
Issue No. 94-10, “Accounting by a Company for the Income Tax Effects of Transactions Among or With Its Shareholders Under FASB Statement No. 109”

FASB Interpretations

No. 18, Accounting for Income Taxes in Interim Periods — an interpretation of APB Opinion No. 28
No. 48, Accounting for Uncertainty in Income Taxes — an interpretation of FASB Statement No. 109

FASB Statements

No. 52, Financial Reporting by Cable Television Companies
No. 109, Accounting for Income Taxes
No. 123(R), Share-Based Payment
No. 141, Business Combinations
No. 141(R), Business Combinations