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

Appendix C — Titles of Standards and Other Literature

Appendix C — Titles of Standards and Other Literature

AICPA Literature

Technical Questions and Answers

Section 1100, “Statement of Financial Position”
  • Section 1100.14, “Classification of Convertible Debt”
Section 3200, “Long-Term Debt”
  • Section 3200.12, “Balance Sheet Classification of Revolving Line of Credit”
  • Section 3200.13, “Uncertainty Arising From Violation of Debt Agreement”
  • Section 3200.15, “Disclosure of Five-Year Maturities on Long-Term Debt”
  • Section 3200.17, “Disclosure of Covenant Violation and Subsequent Bank Waiver”
Section 3500, “Commitments”
  • Section 3500.06, “Covenants Imposed by Loan Agreements”
  • Section 3500.07, “Disclosure of Unused Lines of Credit”
Section 4110, “Issuance of Capital Stock”
  • Section 4110.01, “Expenses Incurred in Public Sale of Capital Stock”
  • Section 4110.10, “Costs Incurred in Shelf Registration”
Section 4160, “Contributed Capital”
  • Section 4160.01, “Payment of Corporate Debt by Stockholders”
Section 5220, “Interest Expense”
  • Section 5220.07, “Imputed Interest on Note Exchanged for Cash Only”

FASB Literature

ASC Topics

ASC 210, Balance Sheet
ASC 230, Statement of Cash Flows
ASC 235, Notes to Financial Statements
ASC 250, Accounting Changes and Error Corrections
ASC 260, Earnings per Share
ASC 310, Receivables
ASC 320, Investments — Debt Securities
ASC 323, Investments — Equity Method and Joint Ventures
ASC 326, Financial Instruments — Credit Losses
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 430, Deferred Revenue
ASC 440, Commitments
ASC 450, Contingencies
ASC 460, Guarantees
ASC 470, Debt
ASC 480, Distinguishing Liabilities From Equity
ASC 505, Equity
ASC 606, Revenue From Contracts With Customers
ASC 712, Compensation — Nonretirement Postemployment Benefits
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 842, Leases
ASC 848, Reference Rate Reform
ASC 850, Related Party Disclosures
ASC 852, Reorganizations
ASC 855, Subsequent Events
ASC 860, Transfers and Servicing
ASC 940, Financial Services — Brokers and Dealers
ASC 942, Financial Services — Depository and Lending
ASC 944, Financial Services — Insurance
ASC 946, Financial Services — Investment Companies
ASC 960, Plan Accounting — Defined Benefit Pension Plans
ASC 962, Plan Accounting — Defined Contribution Pension Plans
ASC 980, Regulated Operations


ASU 2015-03, Interest — Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs

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

Proposed ASU

No. 2023-ED600, Debt — Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments — a consensus of the Emerging Issues Task Force

IFRS Literature

IAS 1, Presentation of Financial Statements
IAS 32, Financial Instruments: Presentation
IFRS 7, Financial Instruments: Disclosures
IFRS 9, Financial Instruments

SEC Literature

Accounting Series Releases (ASRs)

No. 148 (FRR 203.01), Reasons for Requirements
No. 148 (FRR 203.04), Unused Lines of Credit or Commitments
No. 268 (FRR 211), Presentation in Financial Statements of “Redeemable Preferred Stocks”

Codified Financial Reporting Release

Section 211, “Redeemable Preferred Stocks”

Regulation S-X

Rule 3-10, “Financial Statements of Guarantors and Issuers of Guaranteed Securities Registered or Being Registered”
Rule 4-08, “General Notes to Financial Statements”
Rule 5-02, “Commercial and Industrial Companies; Balance Sheets”
Rule 6-04, “Registered Investment Companies and Business Development Companies; Balance Sheets”
Rule 7-03, “Insurance Companies; Balance Sheets”
Rule 8-01, “Preliminary Notes to Article 8”
Rule 9-03, “Bank Holding Companies; Balance Sheets”
Rule 13-01, “Guarantors and Issuers of Guaranteed Securities Registered or Being Registered”
Rule 13-02, “Affiliates Whose Securities Collateralize Securities Registered or Being Registered”

SAB Topics

No. 2.A.6, “Business Combinations; Debt Issue Costs in Conjunction With a Business Combination”
No. 4.A, “Equity Accounts; Subordinated Debt”
No. 5.A, “Miscellaneous Accounting; Expenses of Offering”
No. 6.H.2, “Interpretations of Accounting Series Releases and Financial Reporting Releases; Classification of Short-Term Obligations — Debt Related to Long-Term Projects”

Securities Act of 1933

Rule 144, “Selling Restricted and Control Securities”

Securities Exchange Act of 1934

Rule 10b-5, “Employment of Manipulative and Deceptive Practices”
Rule 12b-20, “Additional Information”
Section 12(i), “Registration Requirements for Securities; Securities Issued by Banks”
Section 13, “Periodical and Other Reports”
Section 15(d), “Registration and Regulation of Brokers and Dealers; Supplementary and Periodic Information”

Superseded Literature

EITF Abstract

Issue No. 02-4, “Determining Whether a Debtor’s Modification or Exchange of Debt Instruments Is Within the Scope of FASB Statement No. 15”