Appendix A — Titles of Standards and Other Literature
AICPA Literature
Clarified Statement on Auditing Standards
AU-C Section 805.24, “Reporting on an
Incomplete Presentation but One That Is Otherwise in Accordance With Generally Accepted
Accounting Principles”
FASB Literature
ASC Topics
ASC 205, Presentation of Financial
Statements
ASC 220, Income Statement —
Reporting Comprehensive Income
ASC 230, Statement of Cash
Flows
ASC 250, Accounting Changes and
Error Corrections
ASC 260, Earnings per Share
ASC 275, Risks and
Uncertainties
ASC 280, Segment Reporting
ASC 326, Financial Instruments — Credit
Losses
ASC 350, Intangibles — Goodwill and
Other
ASC 360, Property, Plant, and
Equipment
ASC 405, Liabilities
ASC 420, Exit or Disposal Cost
Obligations
ASC 450, Contingencies
ASC 505, Equity
ASC 715, Compensation — Retirement
Benefits
ASC 718, Compensation — Stock
Compensation
ASC 740, Income Taxes
ASC 805, Business
Combinations
ASC 830, Foreign Currency
Matters
ASC 842, Leases
ASC 845, Nonmonetary
Transactions
ASC 850, Related Party
Disclosures
ASC 855, Subsequent Events
SEC Literature
Final Rule Releases
No. 33-11275, The Enhancement and
Standardization of Climate-Related Disclosures for Investors [stayed]
No. 33-11265, Special Purpose
Acquisition Companies, Shell Companies, and Projections
FRM
Topic 4, “Independent Accountants’
Involvement”
Topic 6, “Foreign Private Issuers and
Foreign Businesses”
Regulation S-K
Item 10, “General”
Regulation S-X
Rule 1-02, “Definitions of Terms Used
in Regulation S-X (17 CFR Part 210)”
Rule 3-01, “Consolidated Balance Sheets”
Rule 3-02, “Consolidated Statements of
Comprehensive Income and Cash Flows”
Rule 3-03, “Instructions to Statement
of Comprehensive Income Requirements”
Rule 3-04, “Changes in Stockholders’
Equity and Noncontrolling Interests”
Rule 3-05, “Financial Statements of
Businesses Acquired or to Be Acquired”
Rule 3-10, “Financial Statements of
Guarantors and Issuers of Guaranteed Securities Registered or Being Registered”
Rule 3-13, “Filing of Other Financial
Statements in Certain Cases”
Rule 3-14, “Special Instructions for
Real Estate Operations to Be Acquired”
Rule 4-08, “General Notes to Financial
Statements”
Article 5, “Commercial and Industrial
Companies”
Rule 5-02, “Balance Sheets”
Article 8, “Financial Statements of
Smaller Reporting Companies”
Rule 10-01, “Interim Financial
Statements”
Article 11, “Pro Forma Financial
Information”
Rule 11-01, “Presentation
Requirements”
Rule 11-02, “Preparation
Requirements”
Article 12, “Form and Content of
Schedules”
SAB Topics
No. 1.B, “Financial Statements;
Allocation of Expenses and Related Disclosure in Financial Statements of Subsidiaries,
Divisions or Lesser Business Components of Another Entity”
No. 1.B.1, “Costs Reflected in Historical Financial
Statements”
No. 5.Z.7, “Accounting for the Spin-Off of a
Subsidiary”
No. 6.G, “Interpretations of
Accounting Series Releases and Financial Reporting Releases; Accounting Series Releases
177 and 286 — Relating to Amendments to Form 10-Q, Regulation S-K, and Regulations S-X
Regarding Interim Financial Reporting”
No. 6.G.2, “Amendments to Form 10-Q”