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Notice to Constituents 100 | General Principles 200 | Presentation 300 | Assets 400 | Liabilities 500 | Equity 600 | Revenue 700 | Expenses 800 | Broad Transactions 900 | Industry Master Glossary Accounting Standards Updates Proposed Accounting Standards Updates Maintenance Updates Other Exposure Documents Pre-Codification Standards

FASB Accounting Standards Codification Manual Find the GAAP Tool FASB Literature

SEC Rules & Regulations (Title 17 — Commodity and Securities Exchanges)SEC Reporting Interpretations Manual SEC Staff Bulletins SEC Forms New SEC Rules, Reports, and Studies EDGAR Filer Manual SEC Financial Reporting Manual SEC Material — Supplement

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Professional Standards Technical Practice Aids Trust Services Principles, Criteria, and Illustrations Principles and Criteria for XBRL-Formatted Information New Technical Questions and Answers Audit and Accounting Guides & Audit Risk Alerts Accounting Trends and Techniques Practice Aids New SASs, SSAEs, and SSARSs AICPA Issues Papers

PCAOB Standards and Related Rules PCAOB Material — Supplement

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Business Acquisitions — SEC Reporting Considerations Business Combinations Carve-Out Financial Statements Comparing IFRS Accounting Standards and U.S. GAAP: Bridging the Differences Consolidation — Identifying a Controlling Financial Interest Contingencies, Loss Recoveries, and Guarantees Contracts on an Entity's Own Equity Convertible Debt (Before Adoption of ASU 2020-06)Current Expected Credit Losses Debt Derivatives Distinguishing Liabilities From Equity Earnings per Share Environmental Obligations and Asset Retirement Obligations Equity Method Investments and Joint Ventures Equity Method Investees — SEC Reporting Considerations Fair Value Measurements and Disclosures (Including the Fair Value Option)Foreign Currency Matters Goodwill and Intangible Assets Greenhouse Gas Protocol Reporting Considerations Guarantees and Collateralizations — SEC Reporting Considerations Hedge Accounting Impairments and Disposals of Long-Lived Assets and Discontinued Operations Income Taxes Initial Public Offerings Leases Noncontrolling Interests Non-GAAP Financial Measures and Metrics Revenue Recognition SEC Comment Letter Considerations, Including Industry Insights Segment Reporting Share-Based Payment Awards Statement of Cash Flows Transfers and Servicing of Financial Assets Q&A to Roadmap Quick Reference Guide

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June 2007