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

Appendix F — Titles of Standards and Other Literature

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


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