Appendix D — Titles of Standards and Other Literature

Section 4210.04, “Accrual of Preferred Dividends”

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

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

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”

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

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”

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

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

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”

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”

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”

APB 15, Earnings per Share

76-3, Accounting Practices for Certain Employee Stock Ownership Plans

93-6, Employers’ Accounting for Employee Stock Ownership Plans

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”

No. 6, Elements of Financial Statements

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

No. 128, Earnings per Share

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

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

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