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
ASUs
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”
FRM
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
Accounting Principles Board (APB) Opinion
APB 30, Reporting the Results
of Operations — Reporting the Effects of Disposal of a Segment of a
Business, and Extraordinary, Unusual and Infrequently Occurring Events and
Transactions
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