Appendix C — Titles of Standards and Other Literature
FASB Literature
ASC Topics
ASC 205, Presentation of
Financial Statements
ASC 210, Balance
Sheet
ASC 230, Statement of
Cash Flows
ASC 235, Notes to
Financial Statements
ASC 250, Accounting
Changes and Error Corrections
ASC 275, Risks and
Uncertainties
ASC 360, Property, Plant,
and Equipment
ASC 410, Asset Retirement
and Environmental Obligations
ASC 450,
Contingencies
ASC 805, Business
Combinations
ASC 820, Fair Value
Measurement
ASC 835, Interest
ASC 840, Leases
ASC 842, Leases
ASC 855, Subsequent
Events
ASC 932, Extractive
Activities — Oil and Gas
ASUs
ASU 2016-02, Leases
(Topic 842)
ASU 2020-05, Revenue From
Contracts With Customers (Topic 606) and Leases (Topic 842): Effective
Dates for Certain Entities
EPA Literature
Final Rules
Hazardous and Solid Waste
Management System; Disposal of Coal Combustion Residuals From Electric
Utilities (the “CCR rule”)
Hazardous and Solid Waste Management
System: Disposal of Coal Combustion Residuals From Electric Utilities; A
Holistic Approach to Closure Part A: Deadline to Initiate Closure
(the "final Closure Part A rule”)
Hazardous and Solid Waste Management
System: Disposal of CCR; A Holistic Approach to Closure Part B:
Alternate Demonstration for Unlined Surface Impoundments (the “final
Closure Part B rule”)
Revisions to the
Unregulated Contaminant Monitoring Rule (UCMR 5) for Public Water
Systems and Announcement of Public Meetings (the "Fifth
Unregulated Contaminant Monitoring Rule" [UCMR 5])
Proposed Rules
Announcement of
Preliminary Regulatory Determinations for Contaminants on the Fourth
Drinking Water Contaminant Candidate List
Hazardous and Solid Waste Management
System: Disposal of Coal Combustion Residuals From Electric Utilities;
Legacy CCR Surface Impoundments
Advance Notices of Proposed Rulemaking
Hazardous and Solid Waste Management
System: Disposal of Coal Combustion Residuals From Electric Utilities;
Legacy CCR Surface Impoundments
Hazardous and Solid Waste Management
System: Disposal of Coal Combustion Residuals From Electric Utilities;
Legacy CCR Surface Impoundments; Extension of Comment Period
IFRS Literature
IAS 16, Property, Plant and
Equipment
IAS 37, Provisions,
Contingent Liabilities and Contingent Assets
IFRIC Interpretation 1,
Changes in Existing Decommissioning, Restoration and Similar
Liabilities
SEC Literature
Final Rule Release
No. 33-10825,
Modernization of Regulation S-K, Items 101, 103, and 105
Proposed Rule Release
No. 33-11042, The Enhancement and
Standardization of Climate-Related Disclosures for Investors
Regulation S-K
Item 101, “Description of
Business”
Item 103, “Legal
Proceedings”
Item 303, “Management’s
Discussion and Analysis of Financial Condition and Results of
Operations”
SAB Topic
No. 5.Y, “Miscellaneous
Accounting: Accounting and Disclosures Relating to Loss Contingencies”
Superseded Literature
Accounting Principles Board (APB) Opinion
APB 22, Disclosure of
Accounting Policies
AICPA Accounting Statement of Position
96-1, Environmental
Remediation Liabilities
FASB Interpretation
No. 47, Accounting for
Conditional Asset Retirement Obligations — an interpretation of FASB
Statement No. 143
FASB Statements
No. 5, Accounting for
Contingencies
No. 69, Disclosures About
Oil and Gas Producing Activities — an amendment of FASB Statements
19, 25, 33, and 39
No. 143, Accounting for
Asset Retirement Obligations
Other Literature
AACE Recommended Practice
18R-97, Cost Estimate Classification
System — As Applied in Engineering, Procurement, and Construction for
the Process Industries