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

Appendix E — Titles of Standards and Other Literature

Appendix E — Titles of Standards and Other Literature

AICPA Literature

Accounting and Valuation Guide

Valuation of Privately-Held-Company Equity Securities Issued as Compensation

Technical Questions and Answers

Section 4110, “Issuance of Capital Stock”
Draft AICPA Technical Q&A, “Convertible Debt, Convertible Preferred Shares, Warrants, and Other Equity-Related Financial Instruments (2006)”

FASB Literature

ASC Topics

ASC 105, Generally Accepted Accounting Principles
ASC 210, Balance Sheet
ASC 250, Accounting Changes and Error Corrections
ASC 260, Earnings per Share
ASC 340, Other Assets and Deferred Costs
ASC 405, Liabilities
ASC 470, Debt
ASC 480, Distinguishing Liabilities From Equity
ASC 505, Equity
ASC 718, Compensation — Stock Compensation
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 850, Related Party Disclosures


ASU 2009-15, Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance or Other Financing — a consensus of the FASB Emerging Issues Task Force
ASU 2012-04, Technical Corrections and Improvements
ASU 2015-01, Income Statement — Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items
ASU 2016-19, Technical Corrections and Improvements
ASU 2018-07, Compensation — Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting
ASU 2019-08, Compensation — Stock Compensation (Topic 718) and Revenue From Contracts With Customers (Topic 606): Codification Improvements — Share-Based Consideration Payable to a Customer
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

Concepts Statements

No. 5, Recognition and Measurement in Financial Statements of Business Enterprises
No. 6, Elements of Financial Statements — a replacement of FASB Concepts Statement No. 3 (incorporating an amendment of FASB Concepts Statement No. 2)

Invitation to Comment

No. 2016-790, Agenda Consultation

IFRS Literature

IAS 32, Financial Instruments: Presentation

SEC Literature

Accounting Series Release (ASR)

No. 268 (FRR Section 211), Redeemable Preferred Stocks

Exchange Act of 1934

Section 13, “Periodical and Other Reports”
Section 15(d), “Registration and Regulation of Brokers and Dealers; Supplementary and Periodic Information”

Regulation S-K

Item 303, “Management’s Discussion and Analysis of Financial Condition and Results of Operations”

Regulation S-X

Rule 5-02, “Commercial and Industrial Companies; Balance Sheets”

SAB Topics

No. 2.A, “Business Combinations; Acquisition Method”
No. 5.A, “Miscellaneous Accounting; Expenses of Offering”

Other SEC Literature

Current Accounting and Disclosure Issues in the Division of Corporation Finance (November 2006)

Superseded Literature

Accounting Principles Board (APB) Opinions

APB 14, Accounting for Convertible Debt and Debt Issued With Stock Purchase Warrants
APB 26, Early Extinguishment of Debt

AICPA Accounting Interpretation

AIN-APB 26, Early Extinguishment of Debt: Accounting Interpretations of APB Opinion No. 26

EITF Abstracts

Issue No. 90-19, “Convertible Bonds With Issuer Option to Settle for Cash Upon Conversion”
Issue No. 98-5, “Accounting for Convertible Securities With Beneficial Conversion Features or Contingently Adjustable Conversion Ratios”
Issue No. 00-19, “Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock”
Issue No. 00-27, “Application of Issue No. 98-5 to Certain Convertible Instruments”
Issue No. 02-15, “Determining Whether Certain Conversions of Convertible Debt to Equity Securities Are Within the Scope of FASB Statement No. 84”
Issue No. 03-7, “Accounting for the Settlement of the Equity-Settled Portion of a Convertible Debt Instrument That Permits or Requires the Conversion Spread to Be Settled in Stock (Instrument C of Issue No. 90-19)”
Issue No. 05-1, “Accounting for the Conversion of an Instrument That Became Convertible Upon the Issuer’s Exercise of a Call Option”
Issue No. 06-6, “Debtor’s Accounting for a Modification (or Exchange) of Convertible Debt Instruments”
Issue No. 06-7, “Issuer’s Accounting for a Previously Bifurcated Conversion Option in a Convertible Debt Instrument When the Conversion Option No Longer Meets the Bifurcation Criteria in FASB Statement No. 133”
Issue No. 08-4, “Transition Guidance for Conforming Changes to Issue No. 98-5”
Issue No. 09-1, “Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance”
Topic No. D-60, “Accounting for the Issuance of Convertible Preferred Stock and Debt Securities With a Nondetachable Conversion Feature”

FASB Staff Positions (FSP)

No. APB 14-1, Accounting for Convertible Debt Instruments That May Be Settled in Cash Upon Conversion (Including Partial Cash Settlement)
No. FAS 129-1, Disclosure Requirements Under FASB Statement No. 129, Disclosure of Information About Capital Structure, Relating to Contingently Convertible Securities

FASB Statements

No. 84, Induced Conversions of Convertible Debt (an amendment of APB Opinion No. 26)
No. 129, Disclosure of Information About Capital Structure
No. 133, Accounting for Derivative Instruments and Hedging Activities
No. 150, Accounting for Certain Financial Instruments With Characteristics of Both Liabilities and Equity

FASB Technical Bulletin

No. 85-6, Accounting for a Purchase of Treasury Shares at a Price Significantly in Excess of the Current Market Price of the Shares and the Income Statement Classification of Costs Incurred in Defending Against a Takeover Attempt