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

Appendix C — Titles of Standards and Other Literature

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 805, Business Combinations
ASC 855, Subsequent Events


ASU 2015-01, Income Statement — Extraordinary and Unusual Items (Subtopic 225-20)

IFRS Literature

IFRS 8, Operating Segments

SEC Literature

Final Rule

No. 33-10825, Modernization of Regulation S-K Items 101, 103, and 105


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 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 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"

Superseded Literature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