Appendix E — Titles of Standards and Other Literature

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

Section 4110, “Issuance of Capital Stock”

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

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

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)

No. 2016-790, Agenda Consultation

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

Section 13, “Periodical and Other Reports”

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

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

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

No. 2.A, “Business Combinations; Acquisition Method”

No. 5.A, “Miscellaneous Accounting; Expenses of Offering”

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

APB 14, Accounting for Convertible Debt and Debt Issued With Stock Purchase Warrants

APB 26, Early Extinguishment of Debt

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

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”

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

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