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
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
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 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Superseded Literature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