Appendix F — Titles of Standards and Other Literature
AICPA Literature
Accounting and Valuation Guide
Assets Acquired to Be Used in Research and Development
Activities
Audit and Accounting Guide
Brokers and Dealers in Securities
Practice Aid
Accounting for and Auditing of Digital
Assets
Technical Questions and Answers
Section 1100.08,
“Classification of Outstanding Checks”
Section 1300.15,
“Presentation of Cash Overdraft on Statement of Cash Flows”
Section 1300.16, “Purchase
of Inventory Through Direct Financing”
Section 4110.09, “Costs
Incurred to Acquire Treasury Stock”
FASB Literature
ASC Topics
ASC 205, Presentation of Financial Statements
ASC 210, Balance Sheet
ASC 230, Statement of Cash Flows
ASC 235, Notes to Financial Statements
ASC 250, Accounting Changes and Error Corrections
ASC 255, Changing Prices
ASC 305, Cash and Cash Equivalents
ASC 320, Investments —
Debt Securities
ASC 321, Investments — Equity Securities
ASC 326, Financial Instruments — Credit Losses
ASC 350, Intangibles — Goodwill and Other
ASC 360, Property, Plant, and Equipment
ASC 405, Liabilities
ASC 470, Debt
ASC 606, Revenue From Contracts With
Customers
ASC 718, Compensation — Stock Compensation
ASC 730, Research and Development
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 840, Leases
ASC 842, Leases
ASC 848, Reference Rate Reform
ASC 852,
Reorganizations
ASC 860, Transfers and
Servicing
ASC 908, Airlines
ASC 940, Financial
Services — Brokers and Dealers
ASC 942, Financial Services — Depository and
Lending
ASC 946, Financial Services — Investment
Companies
ASC 948, Financial Services — Mortgage Banking
ASC 958, Not-for-Profit Entities
ASC 960, Plan Accounting — Defined Benefit Pension
Plans
ASC 985, Software
ASUs
ASU 2013-08, Financial
Services — Investment Companies (Topic 946): Amendments to the Scope,
Measurement, and Disclosure Requirements
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 2016-01, Financial
Instruments — Overall (Subtopic 825-10): Recognition and Measurement of
Financial Assets and Financial Liabilities
ASU 2016-02, Leases
(Topic 842)
ASU 2016-04, Liabilities — Extinguishments
of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain
Prepaid Stored-Value Products — a consensus of the FASB Emerging
Issues Task Force
ASU 2016-09, Compensation
— Stock Compensation (Topic 718): Improvements to Employee Share-Based
Payment Accounting
ASU 2016-15, Statement of
Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash
Payments — a consensus of the FASB Emerging Issues Task Force
ASU 2016-18, Statement of
Cash Flows (Topic 230): Restricted Cash — a consensus of the FASB
Emerging Issues Task Force
ASU 2018-07, Compensation
— Stock Compensation (Topic 718): Improvements to Nonemployee
Share-Based Payment Accounting
ASU 2018-15, Intangibles
— Goodwill and Other — Internal-Use Software (Subtopic 350-40):
Customer’s Accounting for Implementation Costs Incurred in a Cloud
Computing Arrangement That Is a Service Contract
ASU 2019-01, Leases
(Topic 842) — Codification Improvements
ASU 2020-05, Revenue From Contracts With
Customers (Topic 606) and Leases (Topic 842): Effective Dates for
Certain Entities
ASU 2022-04, Liabilities
— Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier
Finance Program Obligations
Proposed ASU
Proposed ASU 2023-ED200,
Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60):
Accounting for and Disclosure of Crypto Assets
Federal Regulation
Internal Revenue Code
Section 4501, “Repurchase of
Corporate Stock”
IFRS Literature
IAS 1, Presentation of
Financial Statements
IAS 7, Statement of Cash
Flows
IAS 20, Accounting for Government Grants and
Disclosure of Government Assistance
IAS 32, Financial
Instruments: Presentation
IFRS 5, Non-Current Assets Held for Sale and Discontinued
Operations
SEC Literature
Final Rule Release
No. 33-9616, Money Market Reform; Amendments to Form
PF
Regulation S-X
Rule 3-02, “Consolidated Statements of
Comprehensive Income and Cash Flows”
Rule 3-10, “Financial Statements of Guarantors and Issuers
of Guaranteed Securities Registered or Being Registered”
Article 10, “Interim
Financial Statements”
-
Rule 10-01, “Interim Financial Statements”
-
Rule 10-01(a), “Condensed Statements”
-
Rule 10-01(c), “Periods to Be Covered”
-
Rule 5-02(1), “Balance Sheets; Cash and Cash
Items”
SAB Topic
No. 5.A, “Miscellaneous
Accounting; Expenses of Offering”
Superseded Literature
FASB Statements
No. 13, Accounting for Leases
No. 95, Statement of Cash Flows
No. 141(R), Business Combinations
FASB Technical Bulletin
No. 88-1, Issues Relating to Accounting for
Leases