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Appendix D — Titles of Standards and Other Literature

Appendix D — Titles of Standards and Other Literature

Appendix D — Titles of Standards and Other Literature

AICPA Literature

Accounting and Valuation Guide

Valuation of Privately-Held-Company Equity Securities Issued as Compensation

Professional Standards

AU-C Section 600, “Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors)”
AU-C Section 700, “Forming an Opinion and Reporting on Financial Statements”

Statements on Auditing Standards

No. 131, Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements
No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements

FASB Literature

ASC Topics

ASC 205, Presentation of Financial Statements
ASC 250, Accounting Changes and Error Corrections
ASC 260, Earnings per Share
ASC 270, Interim Reporting
ASC 280, Segment Reporting
ASC 310, Receivables
ASC 326, Financial Instruments — Credit Losses
ASC 340, Other Assets and Deferred Costs
ASC 450, Contingencies
ASC 480, Distinguishing Liabilities From Equity
ASC 505, Equity
ASC 606, Revenue From Contracts With Customers
ASC 710, Compensation — General
ASC 718, Compensation — Stock Compensation
ASC 740, Income Taxes
ASC 805, Business Combinations
ASC 815, Derivatives and Hedging
ASC 820, Fair Value Measurement
ASC 825, Financial Instruments
ASC 842, Leases
ASC 845, Nonmonetary Transactions
ASC 850, Related Party Disclosures
ASC 855, Subsequent Events

ASUs

ASU 2013-12, Definition of a Public Business Entity: An Addition to the Master Glossary
ASU 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
ASU 2017-04, Intangibles — Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment
ASU 2018-07, Compensation — Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting
ASU 2019-10, Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates
ASU 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging — Contracts in Entity's Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity
ASU 2021-07, Compensation — Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Based Awards — a consensus of the Private Company Council

Proposed ASUs

No. 2019-500, Income Taxes (Topic 740): Disclosure Framework — Changes to the Disclosure Requirements for Income Taxes (Revision of Exposure Draft Issued July 26, 2016)
No. 2022-ED100, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures

IESBA

Section 410, Independence for Audit and Review Engagements: Fees
Section 600, Independence for Audit and Review Engagements: Provision of Non-Assurance Services to an Audit Client

IFRS Literature

IFRS 8, Operating Segments

IRC

Section 162, “Trade or Business Expenses”
Section 409A, “Inclusion in Gross Income of Deferred Compensation Under Nonqualified Deferred Compensation Plans”
Section 422, “Incentive Stock Options”
Section 423, “Employee Stock Purchase Plans”

PCAOB Literature

Auditing Standard 2110, Identifying and Assessing Risks of Material Misstatement
Auditing Standard 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements
Auditing Standard 2410, Related Parties
Auditing Standard 2705, Required Supplementary Information
Auditing Standard 4105, Reviews of Interim Financial Information
AU Section 558, Required Supplementary Information
Rule 2100, “Registration Requirements for Public Accounting Firms”
Rule 3524, “Audit Committee Pre-Approval of Certain Tax Services”
Rule 3525, “Audit Committee Pre-Approval of Non-Audit Services Related to Internal Control Over Financial Reporting”
Rule 3526, “Communication With Audit Committees Concerning Independence”

SEC Literature

Accounting Series Release (ASR)

No. 268, Presentation in Financial Statements of “Redeemable Preferred Stocks” (Rule 5-02.28 of SEC Regulation S-X)

Final Rule Releases

No. 33-10786, Amendments to Financial Disclosures About Acquired and Disposed Businesses
No. 33-11126, Listing Standards for Recovery of Erroneously Awarded Compensation
No. 33-11216, Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure
No. 34-95607, Pay Versus Performance

FRM

Topic 1, “Registrant’s Financial Statements”
Topic 2, “Other Financial Statements Required”
Topic 3, “Pro Forma Financial Information”
Topic 4, “Independent Accountants’ Involvement”
Topic 5, “Smaller Reporting Companies”
Topic 6, “Foreign Private Issuers & Foreign Businesses”
Topic 7, “Related Party Matters”
Topic 9, “Management’s Discussion and Analysis of Financial Position and Results of Operations (MD&A)”
Topic 10, “Emerging Growth Companies”
Topic 12, “Reverse Acquisitions and Reverse Recapitalizations”

Industry Guide

Industry Guide 5, “Preparation of Registration Statements Relating to Interests in Real Estate Limited Partnerships”

Interpretive Releases

No. 33-10751, Commission Guidance on Management’s Discussion and Analysis of Financial Condition and Results of Operations
No. 34-58288, Commission Guidance on the Use of Company Web Sites

Proposed Rule Releases

No. 33-11028, Cybersecurity Risk Management for Investment Advisers, Registered Investment Companies, and Business Development Companies
No. 33-11042, The Enhancement and Standardization of Climate-Related Disclosures for Investors
No. 33-11048, Special Purpose Acquisition Companies, Shell Companies, and Projections
No. 33-11061, The Enhancement and Standardization of Climate-Related Disclosures for Investors (extension of comment period)

Regulation S-K

Item 10(e), “Use of Non-GAAP Financial Measures in Commission Filings”
Item 101, “Description of Business”
Item 201, “Market Price of and Dividends on the Registrant’s Common Equity and Related Stockholder Matters”
Item 302, “Supplementary Financial Information”
Item 303, “Management’s Discussion and Analysis of Financial Condition and Results of Operations”
  • Item 303(a), “Objective”
Item 305, “Quantitative and Qualitative Disclosures About Market Risk”
Item 308, “Internal Control Over Financial Reporting”
  • Item 308(a), “Management’s Annual Report on Internal Control Over Financial Reporting”
  • Item 308(b), “Attestation Report of the Registered Public Accounting Firm”
  • Item 308(c), “Changes in Internal Control Over Financial Reporting”
Item 402, “Executive Compensation”
Item 403(a), “Security Ownership of Certain Beneficial Owners”
Item 404, “Transactions With Related Persons, Promoters and Certain Control Persons”
  • Item 404(a), “Transactions With Related Persons”
  • Item 404(b), “Review, Approval or Ratification of Transactions With Related Persons”
Item 407, “Corporate Governance”
Item 503, “Prospectus Summary”
Item 601, “Exhibits”
Item 901(c), “Definitions” (roll-up transaction)

Regulation S-X

Rule 1-02, “Definitions of Terms Used in Regulation S-X (17 CFR Part 210)”
  • Rule 1-02(u), “Related Parties”
  • Rule 1-02(w), “Significant Subsidiary”
  • Rule 1-02(bb), “Summarized Financial Information”
Article 2, “Qualifications and Reports of Accountants”
  • Rule 2-01, “Qualifications of Accountants”
Article 3, “General Instructions as to Financial Statements”
  • Rule 3-01, “Consolidated Balance Sheets”
  • Rule 3-04, “Changes in Stockholders’ Equity and Noncontrolling Interests“
  • Rule 3-05, “Financial Statements of Businesses Acquired or to Be Acquired“
    • Rule 3-05(a), “Financial Statements Required”
  • Rule 3-06, “Financial Statements Covering a Period of Nine to Twelve Months”
  • Rule 3-09, “Separate Financial Statements of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons“
  • Rule 3-10, “Financial Statements of Guarantors and Issuers of Guaranteed Securities Registered or Being Registered“
  • Rule 3-12, “Age of Financial Statements at Effective Date of Registration Statement or at Mailing Date of Proxy Statement”
  • Rule 3-13, “Filing of Other Financial Statements in Certain Cases”
  • Rule 3-14, “Special Instructions for Financial Statements of Real Estate Operations Acquired or to Be Acquired”
  • Rule 3-16, “Financial Statements of Affiliates Whose Securities Collateralize an Issue Registered or Being Registered”
Article 4, “Rules of General Application”
  • Rule 4-08(g), “Summarized Financial Information of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons”
  • Rule 4-08(k), “Related Party Transactions That Affect the Financial Statements”
  • Rule 4-08(n), “Accounting Policies for Certain Derivative Instruments”
Article 5, “Commercial and Industrial Companies”
  • Rule 5-02, “Balance Sheets“
  • Rule 5-03, “Statements of Comprehensive Income”
Article 6, “Registered Investment Companies and Business Development Companies”
Article 7, “Insurance Companies”
Article 8, “Financial Statements of Smaller Reporting Companies”
Article 9, “Bank Holding Companies”
Article 10, “Interim Financial Statements”
  • Rule 10-01, “Interim Financial Statements”
    • Rule 10-01(b), “Other Instructions as to Content”
Article 11, “Pro Forma Financial Information”
  • Rule 11-01, “Presentation Requirements”
  • Rule 11-02, “Preparation Requirements”
    • Rule 11-02(a), “Form and Content”
Article 12, “Form and Content of Schedules”
  • Rule 12-09, “Valuation and Qualifying Accounts”
Rule 13-01, “Guarantors and Issuers of Guaranteed Securities Registered or Being Registered”
Rule 13-02, “Affiliates Whose Securities Collateralize Securities Registered or Being Registered”

SAB Topics

No. 1, “Financial Statements”
  • No. 1.B, “Allocation of Expenses and Related Disclosure in Financial Statements of Subsidiaries, Divisions or Lesser Business Components of Another Entity“
    • No. 1.B.3, “Other Matters”
  • No. 1.M, “Materiality“ (SAB 99)
  • No. 1.N, “Considering the Effects of Prior Year Misstatements When Quantifying Misstatements in Current Year Financial Statements“ (SAB 108)
No. 4, “Equity Accounts”
  • No. 4.C, “Change in Capital Structure”
  • No. 4.E, “Receivables From Sale of Stock”
No. 5, “Miscellaneous Accounting”
  • No. 5.A, “Expenses of Offering”
  • No. 5.Z.7, “Accounting for the Spin-off of a Subsidiary”
  • No. 5.BB, “Inventory Valuation Allowances”
No. 11.M, “Disclosure of the Impact That Recently Issued Accounting Standards Will Have on the Financial Statements of the Registrant When Adopted in a Future Period”
No. 14, “Share-Based Payment”
  • No. 14.B, “Transition From Nonpublic to Public Entity Status”
  • No. 14.D, “Certain Assumptions Used in Valuation Methods“
    • No. 14.D.1, “Expected Volatility”
    • No. 14.D.2, “Expected Term”
  • No. 14.E, “FASB ASC Topic 718, Compensation — Stock Compensation, and Certain Redeemable Financial Instruments”

Securities Act of 1933

Section 7, “Information Required in Registration Statement”
Rule 144A, “Private Resales of Securities to Institutions”

Securities Exchange Act of 1934

Rule 10b-5, “Employment of Manipulative and Deceptive Practices”
Rule 13a-15, “Controls and Procedures“
Rule 15d-15, “Controls and Procedures“
Rule 17a-5, “Reports to Be Made by Certain Brokers and Dealers”
Section 3, “Definitions and Application of Title”
Section 12, “Registration Requirements for Securities”
Section 15(d), “Registration and Regulation of Brokers and Dealers; Supplementary and Periodic Information”

Superseded Literature

Accounting Principles Board (APB) Opinion

No. 25, Accounting for Stock Issued to Employees

AICPA Accounting Interpretation

AIN-APB 25, Accounting for Stock Issued to Employees: Accounting Interpretations of APB Opinion No. 25

EITF Abstracts

Issue No. 89-11, “Sponsor’s Balance Sheet Classification of Capital Stock With a Put Option Held by an Employee Stock Ownership Plan”
Issue No. 00-23, “Issues Related to the Accounting for Stock Compensation Under APB Opinion No. 25 and FASB Interpretation No. 44”

FASB Statement

No. 123(R), Share-Based Payment