Appendix D — Titles of Standards and Other Literature
AICPA Literature
Audit and Accounting Guide
Revenue
Recognition
FASB Literature
ASC Topics
ASC 210, Balance
Sheet
ASC 220, Income Statement
— Reporting Comprehensive Income
ASC 235, Notes to
Financial Statements
ASC 250, Accounting
Changes and Error Corrections
ASC 270, Interim
Reporting
ASC 275, Risks and
Uncertainties
ASC 280, Segment
Reporting
ASC 310,
Receivables
ASC 320, Investments —
Debt Securities
ASC 321, Investments —
Equity Securities
ASC 323, Investments —
Equity Method and Joint Ventures
ASC 325, Investments —
Other
ASC 326, Financial
Instruments — Credit Losses
ASC 330,
Inventory
ASC 340, Other Assets and
Deferred Costs
ASC 350, Intangibles —
Goodwill and Other
ASC 360, Property, Plant,
and Equipment
ASC 405,
Liabilities
ASC 450,
Contingencies
ASC 460,
Guarantees
ASC 470, Debt
ASC 605, Revenue
Recognition
ASC 606, Revenue From
Contracts With Customers
ASC 610, Other
Income
ASC 705, Cost of Sales
and Services
ASC 710, Compensation —
General
ASC 712, Compensation —
Nonretirement Postemployment Benefits
ASC 715, Compensation —
Retirement Benefits
ASC 718, Compensation —
Stock Compensation
ASC 720, Other
Expenses
ASC 730, Research and
Development
ASC 805, Business
Combinations
ASC 808, Collaborative
Arrangements
ASC 810,
Consolidation
ASC 815, Derivatives and
Hedging
ASC 825, Financial
Instruments
ASC 830, Foreign Currency
Matters
ASC 835, Interest
ASC 842, Leases
ASC 845, Nonmonetary
Transactions
ASC 855, Subsequent
Events
ASC 860, Transfers and
Servicing
ASC 908, Airlines
ASC 912, Contractors —
Federal Government
ASC 924, Entertainment —
Casinos
ASC 932, Extractive
Activities — Oil and Gas
ASC 942, Financial
Services — Depository and Lending
ASC 944, Financial
Services — Insurance
ASC 946, Financial
Services — Investment Companies
ASC 952,
Franchisors
ASC 954, Health Care
Entities
ASC 958, Not-for-Profit
Entities
ASC 970, Real Estate —
General
ASC 980, Regulated
Operations
ASC 985, Software
ASUs
ASU 2013-12, Definition
of a Public Business Entity — An Addition to the Master Glossary
ASU 2014-09, Revenue From
Contracts With Customers (Topic 606)
ASU 2014-16, Derivatives
and Hedging (Topic 815): Determining Whether the Host Contract in a
Hybrid Financial Instrument Issued in the Form of a Share Is More Akin
to Debt or to Equity — a consensus of the FASB Emerging Issues Task
Force
ASU 2015-02,
Consolidation (Topic 810)
ASU 2015-14, Revenue From
Contracts With Customers (Topic 606): Deferral of the Effective
Date
ASU 2016-08, Revenue From
Contracts With Customers (Topic 606): Principal Versus Agent
Considerations (Reporting Revenue Gross Versus Net)
ASU 2016-10, Revenue From
Contracts With Customers (Topic 606): Identifying Performance
Obligations and Licensing
ASU 2016-11, Revenue
Recognition (Topic 605) and Derivatives and Hedging (Topic 815):
Rescission of SEC Guidance Because of Accounting Standards Updates
2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016
EITF Meeting
ASU 2016-12, Revenue From
Contracts With Customers (Topic 606): Narrow-Scope Improvements and
Practical Expedients
ASU 2016-20, Technical
Corrections and Improvements to Topic 606, Revenue From Contracts
With Customers
ASU 2017-01, Business
Combinations (Topic 805): Clarifying the Definition of a
Business
ASU 2017-05, Other Income
— Gains and Losses From the Derecognition of Nonfinancial Assets
(Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance
and Accounting for Partial Sales of Nonfinancial Assets
ASU 2017-13, Revenue
Recognition (Topic 605), Revenue From Contracts With Customers (Topic
606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC
Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF
Meeting and Rescission of Prior SEC Staff Announcements and Observer
Comments
ASU 2017-14, Income
Statement — Reporting Comprehensive Income (Topic 220), Revenue
Recognition (Topic 605), and Revenue From Contracts With Customers
(Topic 606): Amendments to SEC Paragraphs Pursuant to Staff Accounting
Bulletin No. 116 and SEC Release No. 33-10403
ASU 2018-07, Compensation
— Stock Compensation (Topic 718): Improvements to Nonemployee
Share-Based Payment Accounting
ASU 2018-08,
Not-for-Profit Entities (Topic 958): Clarifying the Scope and
Accounting Guidance for Contributions Received and Contributions
Made
ASU 2018-11, Leases
(Topic 842): Targeted Improvements
ASU 2018-18,
Collaborative Arrangements (Topic 808): Clarifying the Interaction
Between Topic 808 and Topic 606
ASU 2019-08, Financial
Services — Insurance (Topic 944): Effective Date
ASU 2020-05, Revenue From
Contracts With Customers (Topic 606) and Leases (Topic 842): Effective
Dates for Certain Entities
ASU 2021-02, Franchisors
— Revenue From Contracts With Customers (Subtopic 952-606): Practical
Expedient
ASU 2021-08, Business Combinations (Topic
805): Accounting for Contract Assets and Contract Liabilities From
Contracts With Customers
Proposed ASUs
Proposed ASU 1820-100,
Revenue Recognition (Topic (605): Revenue From Contracts With
Customers
Proposed ASU 2011-230
(Revised), Revenue Recognition (Topic 605):
Revenue From Contracts With Customers
Concepts Statement
No. 8, Conceptual Framework for Financial
Reporting — Chapter 4, Elements of Financial
Statements
IFRS Literature
IFRS 4, Insurance
Contracts
IFRS 5, Non-Current Assets
Held for Sale and Discontinued Operations
IFRS 9, Financial
Instruments
IFRS 10, Consolidated
Financial Statements
IFRS 11, Joint
Arrangements
IFRS 15, Revenue From
Contracts With Customers
IFRS 17, Insurance
Contracts
IAS 2, Inventories
IAS 10, Events After the
Reporting Period
IAS 16, Property, Plant and Equipment
IAS 34, Interim Financial
Reporting
IAS 36, Impairment of
Assets
IAS 37, Provisions,
Contingent Liabilities and Contingent Assets
IAS 38, Intangible
Assets
IAS 39, Financial
Instruments: Recognition and Measurement
Federal Regulation
Internal Revenue Code (U.S. Code)
Section 1031, “Exchange”
SEC Literature
Interpretive Release
No. 33-10403, Updates to
Commission Guidance Regarding Accounting for Sales of Vaccines and
Bioterror Countermeasures to the Federal Government for Placement Into
the Pediatric Vaccine Stockpile or the Strategic National
Stockpile
Regulation S-X
Rule 5-03, “Statements of
Comprehensive Income”
Rule 5-04, “What Schedules Are to Be
Filed”
Rule 12-09, “Valuation and
Qualifying Accounts”
SAB Topics
SAB Topic 1.M, “Financial
Statements; Materiality”
SAB Topic 8, “Retail
Companies”
-
SAB Topic 8.A, “Sales of Leased or Licensed Departments”
-
SAB Topic 8.B, “Finance Charges”
SAB Topic 11, “Miscellaneous
Disclosure”
-
SAB Topic 11.A, “Operating-Differential Subsidies”
SAB Topic 13, “Revenue
Recognition”
SAB No. 101, “Revenue
Recognition in Financial Statements”
Other Literature
United States Code
Title 17, ”Copyrights”;
Chapter 1, ”Subject Matter and Scope of Copyright”; Section 109,
”Limitations on Exclusive Rights: Effect of Transfer of Particular Copy or
Phonorecord”
TRG Agenda Papers
TRG Agenda Paper 1, Gross
Versus Net Revenue
TRG Agenda Paper 2, Gross
Versus Net Revenue: Amounts Billed to Customers
TRG Agenda Paper 3,
Sales-Based and Usage-Based Royalties in Contracts With Licenses and
Goods or Services Other Than Licenses
TRG Agenda Paper 4,
Impairment Testing of Capitalised Contract Costs
TRG Agenda Paper 5, July 2014
Meeting — Summary of Issues Discussed and Next Steps
TRG Agenda Paper 6, Customer
Options for Additional Goods and Services and Nonrefundable Upfront
Fees
TRG Agenda Paper 7,
Presentation of a Contract as a Contract Asset or a Contract
Liability
TRG Agenda Paper 8,
Determining the Nature of a License of Intellectual Property
TRG Agenda Paper 9, Distinct
in the Context of the Contract
TRG Agenda Paper 10, Contract
Enforceability and Termination Clauses
TRG Agenda Paper 11, October
2014 Meeting — Summary of Issues Discussed and Next Steps
TRG Agenda Paper 12,
Identifying Promised Goods or Services in a Contract With a
Customer
TRG Agenda Paper 13,
Collectibility
TRG Agenda Paper 14, Variable
Consideration
TRG Agenda Paper 15, Noncash
Consideration
TRG Agenda Paper 16,
Stand-Ready Performance Obligations
TRG Agenda Paper 18, Material
Right
TRG Agenda Paper 19,
Consideration Payable to a Customer
TRG Agenda Paper 20,
Significant Financing Components
TRG Agenda Paper 23,
Incremental Costs of Obtaining a Contract
TRG Agenda Paper 25, January
2015 Meeting — Summary of Issues Discussed and Next Steps
TRG Agenda Paper 26, Whether
Contributions Are Included or Excluded From the Scope
TRG Agenda Paper 27, Series
of Distinct Goods or Services
TRG Agenda Paper 28,
Consideration Payable to a Customer
TRG Agenda Paper 29,
Warranties
TRG Agenda Paper 30,
Significant Financing Components
TRG Agenda Paper 31,
Allocation of the Transaction Price for Discounts and Variable
Consideration
TRG Agenda Paper 32,
Accounting for a Customer’s Exercise of a Material Right
TRG Agenda Paper 33, Partial
Satisfaction of Performance Obligations Prior to Identifying the
Contract
TRG Agenda Paper 34, March
2015 Meeting — Summary of Issues Discussed and Next Steps
TRG Agenda Paper 35,
Accounting for Restocking Fees and Related Costs
TRG Agenda Paper 36, Scope:
Credit Cards
TRG Agenda Paper 37,
Consideration Payable to a Customer
TRG Agenda Paper 38,
Portfolio Practical Expedient and Application of Variable Consideration
Constraint
TRG Agenda Paper 39,
Application of the Series Provision and Allocation of Variable
Consideration
TRG Agenda Paper 40,
Practical Expedient for Measuring Progress Toward Complete Satisfaction
of a Performance Obligation
TRG Agenda Paper 41,
Measuring Progress When Multiple Goods or Services Are Included in a
Single Performance Obligation
TRG Agenda Paper 43,
Determining When Control of a Commodity Transfers
TRG Agenda Paper 44, July
2015 Meeting — Summary of Issues Discussed and Next Steps
TRG Agenda Paper 45, Licenses
— Specific Application Issues About Restrictions and Renewals
TRG Agenda Paper 46,
Pre-Production Activities
TRG Agenda Paper 47, Whether
Fixed Odds Wagering Contracts Are Included or Excluded From the Scope of
Topic 606
TRG Agenda Paper 48, Customer
Options for Additional Goods and Services
TRG Agenda Paper 49, November
2015 Meeting — Summary of Issues Discussed and Next Steps
TRG Agenda Paper 50, Scoping
Considerations for Incentive-Based Capital Allocations, Such as Carried
Interest
TRG Agenda Paper 51, Contract
Asset Treatment in Contract Modifications
TRG Agenda Paper 52, Scoping
Considerations for Financial Institutions
TRG Agenda Paper 53,
Evaluating How Control Transfers Over Time
TRG Agenda Paper 54,
Considering Class of Customer When Evaluating Whether a Customer Option
Gives Rise to a Material Right
TRG Agenda Paper 55, April
2016 Meeting — Summary of Issues Discussed and Next Steps
TRG Agenda Paper 56, Over
Time Revenue Recognition
TRG Agenda Paper 57,
Capitalization and Amortization of Incremental Costs of Obtaining a
Contract
TRG Agenda Paper 58,
Sales-Based or Usage-Based Royalty With Minimum Guarantee
TRG Agenda Paper 59, Payments
to Customers
TRG Agenda Paper 60, November
2016 Meeting — Summary of Issues Discussed and Next Steps
Superseded Literature
AICPA Technical Questions and Answers
Section 5100.68, “Revenue
Recognition: Fair Value of PCS in Perpetual and
Multi-Year Time-Based Licenses and Software Revenue
Recognition”
EITF Abstracts
Issue No. 90-22, “Accounting
for Gas-Balancing Arrangements”
Issue No. 91-9, “Revenue and
Expense Recognition for Freight Services in Process”
Issue No. 00-10, “Accounting
for Shipping and Handling Fees and Costs”
Issue No. 01-9, “Accounting
for Consideration Given by a Vendor to a Customer (Including a Reseller of
the Vendor’s Products)”
Topic No. D-96, “Accounting
for Management Fees Based on a Formula”
FASB Concepts Statement
No. 6, Elements of
Financial Statements — a replacement of FASB Concepts Statement No.
3 (incorporating an amendment of FASB Concepts Statement No. 2)
FASB Statements
No. 5, Accounting for
Contingencies
No. 66, Accounting for
Sales of Real Estate