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
ASUs
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