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

Appendix B — Titles of Standards and Other Literature

Appendix B — Titles of Standards and Other Literature

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 270, Interim Reporting
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 326, Financial Instruments — Credit Losses
ASC 330, Inventory
ASC 350, Intangibles — Goodwill and Other
ASC 360, Property, Plant, and Equipment
ASC 410, Asset Retirement and Environmental Obligations
ASC 420, Exit or Disposal Cost Obligations
ASC 450, Contingencies
ASC 470, Debt
ASC 480, Distinguishing Liabilities From Equity
ASC 505, Equity
ASC 605, Revenue Recognition
ASC 606, Revenue From Contracts With Customers
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 740, Income Taxes
ASC 805, Business Combinations
ASC 808, Collaborative Arrangements
ASC 810, Consolidation
ASC 815, Derivatives and Hedging
ASC 820, Fair Value Measurement
ASC 825, Financial Instruments
ASC 830, Foreign Currency Matters
ASC 832, Government Assistance
ASC 835, Interest
ASC 840, Leases
ASC 842, Leases
ASC 848, Reference Rate Reform
ASC 855, Subsequent Events
ASC 860, Transfers and Servicing
ASC 985, Software


ASU 2018-12, Financial Services — Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts
ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting
ASU 2020-11, Financial Services — Insurance (Topic 944): Effective Date and Early Application
ASU 2021-01, Reference Rate Reform (Topic 848): Scope
ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities From Contracts With Customers
ASU 2022-01, Derivatives and Hedging (Topic 815): Fair Value Hedging — Portfolio Layer Method
ASU 2022-02, Financial Instruments — Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures

IFRS Literature

IAS 1, Presentation of Financial Statements
IAS 2, Inventories
IAS 7, Statement of Cash Flows
IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10, Events After the Reporting Period
IAS 12, Income Taxes
IAS 16, Property, Plant and Equipment
IAS 17, Leases
IAS 19, Employee Benefits
IAS 20, Accounting for Government Grants and Disclosure of Government Assistance
IAS 21, The Effects of Changes in Foreign Exchange Rates
IAS 23, Borrowing Costs
IAS 28, Investments in Associates and Joint Ventures
IAS 29, Financial Reporting in Hyperinflationary Economies
IAS 32, Financial Instruments: Presentation
IAS 33, Earnings per Share
IAS 34, Interim Financial Reporting
IAS 36, Impairment of Assets
IAS 37, Provisions, Contingent Liabilities and Contingent Assets
IAS 38, Intangible Assets
IAS 40, Investment Property
IFRS 1, First-Time Adoption of International Financial Reporting Standards
IFRS 2, Share-Based Payment
IFRS 3, Business Combinations
IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations
IFRS 7, Financial Instruments: Disclosures
IFRS 8, Operating Segments
IFRS 9, Financial Instruments
IFRS 10, Consolidated Financial Statements
IFRS 11, Joint Arrangements
IFRS 12, Disclosure of Interests in Other Entities
IFRS 13, Fair Value Measurement
IFRS 15, Revenue From Contracts With Customers
IFRS 16, Leases
IFRS 17, Insurance Contracts
IFRIC Interpretation 14, IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and Their Interaction
IFRIC Interpretation 23, Uncertainty Over Income Tax Treatments