Appendix B — Titles of Standards and Other Literature
AICPA Literature
Clarified Statements on Auditing Standards
AU-C Section 501, “Audit
Evidence — Specific Considerations for Selected Items”
AU-C Section 620, “Using the
Work of an Auditor’s Specialist”
Issues Paper
The Use of Discounting in
Financial Reporting for Monetary Items With Uncertain Terms Other Than
Those Covered by Existing Authoritative Literature
FASB Literature
ASC Topics
ASC 210, Balance
Sheet
ASC 220, Income Statement
— Reporting Comprehensive Income
ASC 230, Statement of
Cash Flows
ASC 235, Notes to
Financial Statements
ASC 250, Accounting
Changes and Error Corrections
ASC 270, Interim
Reporting
ASC 275, Risks and
Uncertainties
ASC 310,
Receivables
ASC 326, Financial
Instruments — Credit Losses
ASC 330,
Inventory
ASC 340, Other Assets and
Deferred Costs
ASC 360, Property, Plant,
and Equipment
ASC 405,
Liabilities
ASC 410, Asset Retirement
and Environmental Obligations
ASC 420, Exit or Disposal
Cost Obligations
ASC 440,
Commitments
ASC 450,
Contingencies
ASC 460,
Guarantees
ASC 470, Debt
ASC 480, Distinguishing
Liabilities From Equity
ASC 505, Equity
ASC 605, Revenue
Recognition
ASC 606, Revenue From
Contracts With Customers
ASC 610, Other
Income
ASC 705, Cost of Sales
and Services
ASC 710, Compensation —
General
ASC 712, Compensation —
Nonretirement Postemployment Benefits
ASC 715, Compensation —
Retirement Benefits
ASC 718, Compensation —
Stock Compensation
ASC 720, Other
Expenses
ASC 740, Income
Taxes
ASC 805, Business
Combinations
ASC 815, Derivatives and
Hedging
ASC 820, Fair Value
Measurement
ASC 825, Financial
Instruments
ASC 835, Interest
ASC 842, Leases
ASC 850, Related Party
Disclosures
ASC 855, Subsequent
Events
ASC 860, Transfers and
Servicing
ASC 930, Extractive
Activities — Mining
ASC 942, Financial Services — Depository
and Lending
ASC 944, Financial
Services — Insurance
ASC 946, Financial
Services — Investment Companies
ASC 954, Health Care
Entities
ASC 958, Not-for-Profit
Entities
ASU
ASU 2014-15, Presentation
of Financial Statements — Going Concern (Subtopic 205-40): Disclosure of
Uncertainties About an Entity’s Ability to Continue as a Going
Concern
Concepts Statements
No. 5, Recognition and
Measurement in Financial Statements of Business Enterprises
No. 7, Using Cash Flow
Information and Present Value in Accounting Measurements
No. 8, Conceptual
Framework for Financial Reporting — Chapter 4, Elements of Financial
Statements
Proposed ASU
No. 1840-100,
Contingencies (Topic 450): Disclosure of Certain Loss
Contingencies
IFRS Literature
IAS 37, Provisions, Contingent Liabilities and Contingent
Assets
IFRIC Interpretation 21, Levies
SEC Literature
Regulation S-K
Item 303, “Management’s
Discussion and Analysis of Financial Condition and Results of
Operations”
Regulation S-X
Rule 3-10, “Financial
Statements of Guarantors and Issuers of Guaranteed Securities Registered or
Being Registered”
Rule 5-03, “Statements of
Comprehensive Income”
Rule 13-01, “Guarantors and
Issuers of Guaranteed Securities Registered or Being Registered”
SAB Topics
No. 5.E, “Miscellaneous
Accounting; Accounting for Divestiture of a Subsidiary or Other Business
Operation”
No. 5.N, “Miscellaneous
Accounting; Discounting by Property-Casualty Insurance Companies”
No. 5.Y, “Miscellaneous
Accounting; Accounting and Disclosures Relating to Loss Contingencies”
Staff Paper
Work Plan for the
Consideration of Incorporating International Financial Reporting
Standards Into the Financial Reporting System for U.S. Issuers — A
Comparison of U.S. GAAP and IFRS
Superseded Literature
AICPA Accounting Research Bulletin (ARB)
ARB 50,
Contingencies
AICPA Accounting Statement of Position
96-1, Environmental
Remediation Liabilities
EITF Abstracts
Issue No. 00-21, “Revenue
Arrangements With Multiple Deliverables”
Issue No. 01-9, “Accounting
for Consideration Given by a Vendor to a Customer (Including a Reseller of
the Vendor’s Products)”
Issue No. 01-10, “Accounting
for the Impact of the Terrorist Attacks of September 11, 2001”
Issue No. 03-17, “Subsequent
Accounting for Executory Contracts That Have Been Recognized on an Entity’s
Balance Sheet”
FASB Interpretations
No. 14, Reasonable
Estimation of the Amount of a Loss — an interpretation of FASB
Statement No. 5
No. 34, Disclosure of
Indirect Guarantees of Indebtedness of Others — an interpretation of
FASB Statement No. 5
No. 45, Guarantor’s
Accounting and Disclosure Requirements for Guarantees, Including
Indirect Guarantees of Indebtedness of Others — an interpretation of
FASB Statements No. 5, 57, and 107 and rescission of FASB Interpretation No.
34
FASB Statements
No. 5, Accounting for
Contingencies
No. 114, Accounting by
Creditors for Impairment of a Loan
No. 143, Accounting for
Asset Retirement Obligations