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
ASUs
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
CFR
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
FRM
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