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Appendix D — Titles of Standards and Other Literature

Appendix D — Titles of Standards and Other Literature

Appendix D — Titles of Standards and Other Literature

AICPA Literature

Technical Questions and Answers

Section 4210.04, “Accrual of Preferred Dividends”

FASB Literature

ASC Topics

ASC 205, Presentation of Financial Statements
ASC 220, Income Statement — Reporting Comprehensive Income
ASC 230, Statement of Cash Flows
ASC 235, Notes to Financial Statements
ASC 250, Accounting Changes and Error Corrections
ASC 260, Earnings per Share
ASC 270, Interim Reporting
ASC 350, Intangibles — Goodwill and Other
ASC 450, Contingencies
ASC 470, Debt
ASC 480, Distinguishing Liabilities From Equity
ASC 505, Equity
ASC 718, Compensation — Stock Compensation
ASC 740, Income Taxes
ASC 810, Consolidation
ASC 815, Derivatives and Hedging
ASC 820, Fair Value Measurement
ASC 825, Financial Instruments
ASC 855, Subsequent Events
ASC 946, Financial Services — Investment Companies

ASUs

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
ASU 2021-04, Earnings per Share (Topic 260), Debt — Modifications and Extinguishments (Subtopic 470-50), Compensation — Stock Compensation (Topic 718), and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options — a consensus of the FASB Emerging Issues Task Force

Federal Regulations

IRC (U.S. Code)

Section 409A, “Inclusion in Gross Income of Deferred Compensation Under Nonqualified Deferred Compensation Plans”
Section 409(l), “Qualification for Tax Credit Employee Stock Ownership Plans; Employer Securities Defined”
Section 4501, “Repurchase of Corporate Stock”

IFRS Literature

IAS 33, Earnings per Share
IAS 34, Interim Financial Reporting

SEC Literature

Accounting Series Releases (ASRs)

No. 142 (FRR Section 202.04), Reporting Cash Flow and Other Related Data
No. 268 (FRR Section 211), Presentation in Financial Statements of “Redeemable Preferred Stocks”
No. 280 (FRR Section 44), General Revision of Regulation S-X

FRM

Topic No. 1, “Registrant’s Financial Statements”
Topic No. 3, “Pro Forma Financial Information”
Topic No. 7, “Related Party Matters”
Topic No. 13, “Effects of Subsequent Events on Financial Statements Required in Filings”

Final Rule Releases

No. 33-8176, Conditions for Use of Non-GAAP Financial Measures
No. 33-10786, Amendments to Financial Disclosures About Acquired and Disposed Businesses
No. 33-10890, Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information

Regulation M-A

Item 1010(a), “Financial Statements; Financial Information”

Regulation S-K

Item 10(a), “Application of Regulation S-K”
Item 10(e), “Use of Non-GAAP Financial Measures in Commission Filings”
Item 302, “Supplementary Financial Information”
  • Item 302(a), “Supplemental Quarterly Financial Data”
Item 506, “Dilution”

Regulation S-X

Article 3, “Consolidated and Combined Financial Statements”
Rule 5-02(27), “Balance Sheets; Preferred Stocks Subject to Mandatory Redemption Requirements or Whose Redemption Is Outside the Control of the Issuer”
Rule 6-11, “Financial Statements of Funds Acquired or to Be Acquired”
Article 8, “Financial Statements of Smaller Reporting Companies”
  • Rule 8-05, “Pro Forma Financial Information”
Rule 10-01, “Interim Financial Statements”
  • Rule 10-01(b), “Other Instructions as to Content”
Article 11, “Pro Forma Financial Information”
  • Rule 11-01, “Presentation Requirements”
  • Rule 11-02, “Preparation Requirements”
    • Rule 11-02(a), “Form and Content”
    • Rule 11-02(b), “Implementation Guidance”

SAB Topics

No. 1.B, “Financial Statements; Allocation of Expenses and Related Disclosure in Financial Statements of Subsidiaries, Divisions or Lesser Business Components of Another Entity“
  • No. 1.B.1, “Costs Reflected in Historical Financial Statements”
  • No. 1.B.2, “Pro Forma Financial Statements and Earnings per Share”
  • No. 1.B.3, “Other Matters”
No. 3.A, “Senior Securities; Convertible Securities”
No. 3.C, “Senior Securities; Redeemable Preferred Stock”
No. 4, “Equity Accounts”
  • No. 4.B, “S Corporations”
  • No. 4.D, “Earnings per Share Computations in an Initial Public Offering”
  • No. 4.F, “Limited Partnerships”
No. 5, “Miscellaneous Accounting”
  • No. 5.P, “Restructuring Charges”
    • No. 5.P.3, “Income Statement Presentation of Restructuring Charges”
  • No. 5.Q, “Increasing Rate Preferred Stock”
  • No. 5.T, “Accounting for Expenses or Liabilities Paid by Principal Stockholder(s)”
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”

Superseded Literature

Accounting Principles Board (APB) Opinion

APB 15, Earnings per Share

AICPA Accounting Statements of Position

76-3, Accounting Practices for Certain Employee Stock Ownership Plans
93-6, Employers’ Accounting for Employee Stock Ownership Plans

EITF Abstracts

Issue No. 89-8, “Expense Recognition for Employee Stock Ownership Plans”
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. 92-3, “Earnings per Share Treatment of Tax Benefits for Dividends on Unallocated Stock Held by an Employee Stock Ownership Plan (Consideration of the Implications of FASB Statement No. 109 on Issue 2 of EITF Issue No. 90-4)”
Issue No. 07-4, “Application of the Two-Class Method Under FASB Statement No. 128 to Master Limited Partnerships”
Topic No. D-42, “The Effect on the Calculation of Earnings per Share for the Redemption or Induced Conversion of Preferred Stock”
Topic No. D-98, “Classification and Measurement of Redeemable Securities”

FASB Concepts Statement

No. 6, Elements of Financial Statements

FASB Staff Position (FSP)

Proposed No. FAS 128-a, Computational Guidance for Computing Diluted EPS Under the Two-Class Method

FASB Statements

No. 128, Earnings per Share
No. 150, Accounting for Certain Financial Instruments With Characteristics of Both Liabilities and Equity

FASB Technical Bulletin

No. 97-1, Accounting Under Statement 123 for Certain Employee Stock Purchase Plans With a Look-Back Option

SEC SAB Topic

No. 48, “Transfers of Nonmonetary Assets by Promoters or Shareholders”