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

Appendix B — Titles of Standards and Other Literature

Appendix B — Titles of Standards and Other Literature

FASB Literature

ASC Topics

ASC 205, Presentation of Financial Statements
ASC 225, Income Statement
ASC 270, Interim Reporting
ASC 275, Risks and Uncertainties
ASC 280, Segment Reporting
ASC 310, Receivables
ASC 320, Investments — Debt Securities
ASC 321, Investments — Equity Securities
ASC 323, Investments — Equity Method and Joint Ventures
ASC 326, Financial Instruments — Credit Losses
ASC 330, Inventory
ASC 350, Intangibles — Goodwill and Other
ASC 360, Property, Plant, and Equipment
ASC 420, Exit or Disposal Cost Obligations
ASC 450, Contingencies
ASC 460, Guarantees
ASC 606, Revenue From Contracts With Customers
ASC 610, Other Income
ASC 715, Compensation — Retirement Benefits
ASC 740, Income Taxes
ASC 805, Business Combinations
ASC 810, Consolidation
ASC 815, Derivatives and Hedging
ASC 820, Fair Value Measurement
ASC 830, Foreign Currency Matters
ASC 835, Interest
ASC 840, Leases
ASC 842, Leases
ASC 845, Nonmonetary Transactions
ASC 855, Subsequent Events
ASC 860, Transfers and Servicing
ASC 920, Entertainment — Broadcasters
ASC 922, Entertainment — Cable Television
ASC 926, Entertainment — Films
ASC 928, Entertainment — Music
ASC 930, Extractive Activities — Mining
ASC 932, Extractive Activities — Oil and Gas
ASC 944, Financial Services — Insurance
ASC 948, Financial Services — Mortgage Banking
ASC 958, Not-for-Profit Entities
ASC 970, Real Estate — General
ASC 980, Regulated Operations
ASC 985, Software


ASU 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity
ASU 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue From Contracts With Customers
ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business
ASU 2021-03, Intangibles — Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events
ASU 2023-05, Business Combinations — Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement

IFRS Literature

IAS 36, Impairment of Assets
IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations

SEC Literature

Final Rule Release

No. 33-10532, Disclosure Update and Simplification

Form 8-K

Item 1.01, “Entry Into a Material Definitive Agreement”
Item 2.01, “Completion of Acquisition or Disposition of Assets”
Item 2.06, “Material Impairments”
Item 9.01, “Financial Statements and Exhibits”


No. Topic 2, “Other Financial Statements Required”
No. Topic 9, “Management’s Discussion and Analysis of Financial Position and Results of Operations (MD&A)”
No. Topic 13, “Effects of Subsequent Events on Financial Statements Required in Filings”
No. Topic 14, “Tender Offers”

Regulation S-K

Item 302, “Supplementary Financial Information”
Item 303, “Management’s Discussion and Analysis of Financial Condition and Results of Operations”
Item 512, “Registration Statement and Prospectus Provisions; Undertakings”

Regulation S-X

Rule 1-02(w), “Definitions of Terms Used in Regulation S-X (17 CFR Part 210); Significant Subsidiary”
Rule 3-01, “General Instructions as to Financial Statements; Consolidated Balance Sheets”
Rule 3-05, “Financial Statements of Businesses Acquired or to Be Acquired”
Rule 3-09, “Separate Financial Statements of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons”
Rule 3-10, “Financial Statements of Guarantors and Issuers of Guaranteed Securities Registered or Being Registered”
Rule 3-15, “Special Provisions as to Real Estate Investment Trusts”
Rule 4-08(g), “General Notes to Financial Statements; Summarized Financial Information of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons”
Rule 4-10, “Financial Accounting and Reporting for Oil and Gas Producing Activities Pursuant to the Federal Securities Laws and the Energy Policy and Conservation Act of 1975”
Rule 5-02(13), “Commercial and Industrial Companies; Balance Sheets; Property, Plant and Equipment”
Article 11, “Pro Forma Financial Information”
  • Rule 11-01, “Presentation Requirements”
  • Rule 11-02, “Preparation Requirements”

SAB Topics

No. 5, “Miscellaneous Accounting”
  • No. 5.P.3, “Restructuring Charges; Income Statement Presentation of Restructuring Charges”
  • No. 5.Z.5, “Accounting and Disclosure Regarding Discontinued Operations; Classification and Disclosure of Contingencies Relating to Discontinued Operations”
  • No. 5.Z.7, “Accounting and Disclosure Regarding Discontinued Operations; Accounting for the Spin-Off of a Subsidiary”
  • No. 5.CC, “Impairments”

Securities Act of 1933

Rule 144A, “Private Resales of Securities to Institutions”

Superseded Literature

EITF Abstracts

Issue No. 01-10, “Accounting for the Impact of the Terrorist Attacks of September 11, 2001”
Topic No. D-104, “Clarification of Transition Guidance in Paragraph 51 of FASB Statement No. 144”

FASB Statements

No. 5, Accounting for Contingencies
No. 52, Foreign Currency Translation
No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets