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
ASUs
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