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
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
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”
Topic No. D-98, “Classification and Measurement of
Redeemable Securities”
FASB Staff Position
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
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