Appendix C — Titles of Standards and Other Literature
FASB Literature
ASC Topics
ASC 205, Presentation of
Financial Statements
ASC 220, Income Statement
— Reporting Comprehensive Income
ASC 270, Interim
Reporting
ASC 275, Risks and
Uncertainties
ASC 280, Segment
Reporting
ASC 323, Investments —
Equity Method and Joint Ventures
ASC 350, Intangibles —
Goodwill and Other
ASC 606, Revenue From
Contracts With Customers
ASC 855, Subsequent
Events
ASUs
ASU 2015-01, Income
Statement — Extraordinary and Unusual Items (Subtopic 225-20)
2023-07, Segment Reporting (Topic 280) —
Improvements to Reportable Segment Disclosures
Proposed ASU
No. 2023-ED500, Income Statement —
Reporting Comprehensive Income — Expense Disaggregation Disclosures
(Subtopic 220-40): Disaggregation of Income Statement Expenses
IFRS Literature
IFRS 8, Operating Segments
SEC Literature
FRM
Topic 9, “Management’s
Discussion and Analysis of Financial Position and Results of Operations
(MD&A)”
Topic 13, “Effects of
Subsequent Events on Financial Statements Required in Filings”
Topic 14, “Tender Offer”
Codified Financial Reporting Release Section
Section 501.06.a, “Management’s
Discussion and Analysis; Other Observations; Segment Analysis”
Regulation S-K
Item 10, “General”
-
Item 10(e), “Use of Non-GAAP Financial Measures in Commission Filings”
Item 101, “Description of
Business”
-
Item 101(c), “Narrative Description of Business”
Item 303, “Management’s
Discussion and Analysis of Financial Condition and Results of Operations”
-
Item 303(b), “Full Fiscal Years”
Item 512, “Undertakings”
-
Item 512(a), “Rule 415 Offering”
Regulation S-X
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 3-14, “Special
Instructions for Financial Statements of Real Estate Operations Acquired or
to Be Acquired”
SAB Topic
No. 1.M (SAB 99), “Materiality; Assessing
Materiality”
Superseded Literature
FASB Statements
No. 14, Financial
Reporting for Segments of a Business Enterprise
No. 131, Disclosures
About Segments of an Enterprise and Related Information
FASB Concepts Statement
No. 2, Elements of Financial Statements of
Business Enterprises