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Appendix D — Titles of Standards and Other Literature

Appendix D — Titles of Standards and Other Literature

Appendix D — Titles of Standards and Other Literature

The following are the titles of standards and other literature mentioned in this publication other than the SEC’s principal guidance on the presentation of temporary equity, which is listed in Appendix B:

AICPA Literature

Audit and Accounting Guide

Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

Technical Questions and Answers

Section 4110, “Issuance of Capital Stock”

FASB Literature

ASC Topics

ASC 105, Generally Accepted Accounting Principles
ASC 205, Presentation of Financial Statements
ASC 210, Balance Sheet
ASC 220, Income Statement — Reporting Comprehensive Income
ASC 250, Accounting Changes and Error Corrections
ASC 260, Earnings per Share
ASC 310, Receivables
ASC 320, Investments — Debt Securities
ASC 321, Investments — Equity Securities
ASC 323, Investments — Equity Method and Joint Ventures
ASC 340, Other Assets and Deferred Costs
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 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 850, Related Party Disclosures
ASC 855, Subsequent Events
ASC 860, Transfers and Servicing
ASC 942, Financial Services — Depository and Lending
ASC 944, Financial Services — Insurance
ASC 946, Financial Services — Investment Companies

ASUs

ASU 2009-04, Accounting for Redeemable Equity Instruments — Amendment to Section 480-10-S99
ASU 2016-19, Technical Corrections and Improvements
ASU 2017-11, Earnings per Share (Topic 260); Distinguishing Liabilities From Equity (Topic 480); Derivatives and Hedging (Topic 815): Accounting for Certain Financial Instruments With Down Round Features; Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests With a Scope Exception
ASU 2018-07, Compensation — Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting
ASU 2018-09, Codification Improvements
ASU 2019-08, Compensation — Stock Compensations (Topic 718) and Revenue From Contracts With Contracts (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 Statement

No. 6, Elements of Financial Statements

IFRS Literature

IAS 32, Financial Instruments: Presentation

SEC Literature

Accounting Series Releases (ASRs)

No. 268 (FRR Section 211), Redeemable Preferred Stocks
No. 280 (FRR Section 44), General Revision of Regulation S-X

Financial Reporting Codification

CFRP 211, Redeemable Preferred Stocks

Regulation S-X

Rule 3-04, “Changes in Stockholders’ Equity and Noncontrolling Interests”
Rule 4-07, “Discount on Shares”
Rule 4-08, “General Notes to Financial Statements”
Rule 5-02, “Commercial and Industrial Companies; Balance Sheets”
Rule 7-03, “Insurance Companies; Balance Sheets”
Rule 9-03, “Bank Holding Companies; Balance Sheets”
(See Appendix B for additional references.)

SAB Topics

No. 2.A, “Business Combinations; Acquisition Method”
No. 3.C, “Senior Securities; Redeemable Preferred Stock”
No. 4.E, “Equity Accounts; Receivables From Sale of Stock”
No. 5.A, “Miscellaneous Accounting; Expenses of Offering”
No. 5.Q, “Miscellaneous Accounting; Increasing Rate Preferred Stock”
No. 6.B, “Interpretations of Accounting Series Releases and Financial Reporting Releases; Accounting Series Release 280 — General Revision of Regulation S-X: Income or Loss Applicable to Common Stock”
No. 14.E, “Share-Based Payment; FASB ASC Topic 718, Compensation — Stock Compensation, and Certain Redeemable Financial Instruments”

Securities Exchange Act of 1934

Rule 14a-3, “Information to Be Furnished to Security Holders”

Other Literature

The Division of Corporation Finance: Frequently Requested Accounting and Financial Reporting Interpretations and Guidance

Superseded Literature

Derivatives Implementation Group Issue

No. F6, “Fair Value Hedges: Concurrent Offsetting Matching Swaps and Use of One as Hedging Instrument”

EITF Abstracts

Issue No. 89-11, “Sponsor’s Balance Sheet Classification of Capital Stock With a Put Option Held by an Employee Stock Ownership Plan”
Issue No. 00-4, “Majority Owner’s Accounting for a Transaction in the Shares of a Consolidated Subsidiary and a Derivative Indexed to the Noncontrolling Interest in That Subsidiary”
Issue No. 00-27, “Application of Issue No. 98-5 to Certain Convertible Instruments”
Issue No. 02-2, “When Certain Contracts That Meet the Definition of Financial Instruments Should Be Combined for Accounting Purposes”
Topic No. D-98, “Classification and Measurement of Redeemable Securities”

FASB Staff Positions

FSP No. 150-2, Accounting for Mandatorily Redeemable Shares Requiring Redemption by Payment of an Amount That Differs From the Book Value of Those Shares Under FASB Statement No. 150
FSP No. 150-4, Issuers’ Accounting for Employee Stock Ownership Plans Under FASB Statement No. 150
FSP No. 150-5, Issuer’s Accounting Under FASB Statement No. 150 for Freestanding Warrants and Other Similar Instruments on Shares That Are Redeemable

FASB Statement

Statement 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