Appendix D — Titles of Standards and Other Literature

AICPA Literature

Practice Aid

Accounting for and Auditing of Digital Assets

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 832, Government Assistance

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

Proposed ASU 2024-ED100, Derivatives and Hedging (Topic 815) and Revenue From Contracts With Customers (Topic 606): Derivatives Scope Refinements and Scope Clarification for a Share-Based Payment From a Customer in a Revenue Contract

Proposed ASU 2024-ED300, Compensation — Stock Compensation (Topic 718) and Revenue From Contracts With Customers (Topic 606): Clarifications to Share-Based Consideration Payable to a Customer

Invitations to Comment (ITCs)

ITC 2021-004, Agenda Consultation

ITC 2022-002, Accounting for Government Grants by Business Entities: Potential Incorporation of IAS 20, Accounting for Government Grants and Disclosure of Government Assistance, Into Generally Accepted Accounting Principles

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 20, Accounting for Government Grants and Disclosure of Government Assistance

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 48D, “Advanced Manufacturing Investment Tax Credit”

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