Accounting Research Tool
Appendix A — Titles of Standards and Other Literature

Appendix A — Titles of Standards and Other Literature

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 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


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, “Pro Forma Financial Information; 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”