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

Appendix D — Titles of Standards and Other Literature

Appendix D — Titles of Standards and Other Literature

SEC Literature

Accounting Series Release (ASR)

No. 268 (FRR Section 211), Presentation in Financial Statements of “Redeemable Preferred Stocks” (Rule 5-02.28 of SEC Regulation S-X)

CF Disclosure Guidance

Topic No. 2, “Cybersecurity”
Topic No. 9, “Coronavirus (COVID-19)”
Topic No. 9A, “Coronavirus (COVID-19) — Disclosure Considerations Regarding Operations, Liquidity, and Capital Resources”

Concept Release

No. 33-8860, Mechanisms to Access Disclosures Relating to Business Activities in or With Countries Designated as State Sponsors of Terrorism

EDGAR Filer Manual

Volume II, EDGAR Filing
  • Section 6.14, “Syntax of Calculation Linkbases”
  • Section 6.15, “Content of Calculation Linkbases”


Topic No. 1, “Registrant’s Financial Statements”
Topic No. 2, “Other Financial Statements Required”
Topic No. 4, “Independent Accountants’ Involvement”
Topic No. 7, “Related Party Matters”
Topic No. 8, “Non-GAAP Measures of Financial Performance, Liquidity, and Net Worth”
Topic No. 9, “Management’s Discussion and Analysis of Financial Position and Results of Operations (MD&A)”
Topic No. 10, “Emerging Growth Companies”
Topic No. 13, “Effects of Subsequent Events on Financial Statements Required in Filings”

Final Rule Releases

No. 33-8176, Conditions for Use of Non-GAAP Financial Measures
No. 33-8995, Modernization of Oil and Gas Reporting
No. 33-9877, Pay Ratio Disclosure
No. 33-10786, Amendments to Financial Disclosures About Acquired and Disposed Businesses
No. 33-10835, Update of Statistical Disclosures for Bank and Savings and Loan Registrants
No. 33-10890, Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information
No. 33-11126, Listing Standards for Recovery of Erroneously Awarded Compensation
No. 33-11216, Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure
No. 34-93596, Universal Proxy
No. 34-93701, Holding Foreign Companies Accountable Act Disclosure
No. 34-95266, Proxy Voting Advice
No. 34-95607, Pay Versus Performance
No. 34-97424, Share Repurchase Disclosure Modernization

Interpretive Releases

No. 33-6835, Management’s Discussion and Analysis of Financial Condition and Results of Operations; Certain Investment Company Disclosures
No. 33-8350 (34-48960), Commission Guidance Regarding Management’s Discussion and Analysis of Financial Condition and Results of Operations
No. 33-8810, Commission Guidance Regarding Management’s Report on Internal Control Over Financial Reporting Under Section 13(a) or 15(d) of the Securities Exchange Act of 1934
No. 33-9106, Commission Guidance Regarding Disclosure Related to Climate Change
No. 33-10415, Commission Guidance on Pay Ratio Disclosure
No. 33-10459, Commission Statement and Guidance on Public Company Cybersecurity Disclosures
No. 33-10751, Commission Guidance on Management’s Discussion and Analysis of Financial Condition and Results of Operations

Regulation G

Rule 100, “General Rules Regarding Disclosure of Non-GAAP Financial Measures”

Regulation S-K

Item 10, “General”
Item 102, “Description of Property”
Item 103, “Legal Proceedings”
Item 105, “Risk Factors”
Item 106, “Cybersecurity”
Item 303, “Management’s Discussion and Analysis of Financial Condition and Results of Operations”
Item 305, “Quantitative and Qualitative Disclosures About Market Risk”
Item 307, “Disclosure Controls and Procedures”
Item 308, “Internal Control Over Financial Reporting”
Item 402, “Executive Compensation”
Item 407, “Corporate Governance”
Item 506, “Dilution”
Item 601, “Exhibits”
Item 1201, “General Instructions to Oil and Gas Industry-Specific Disclosures”
Item 1202, “Disclosure of Reserves”
Item 1203, “Proved Undeveloped Reserves”
Item 1204, “Oil and Gas Production, Production Prices and Production Costs”
Item 1205, “Drilling and Other Exploratory and Development Activities”
Item 1206, “Present Activities”
Item 1207, “Delivery Commitments”
Item 1208, “Oil and Gas Properties, Wells, Operations, and Acreage”

Regulation S-T

Rule 302, “Signatures”
Rule 405, “Interactive Data File Submissions and Postings”

Regulation S-X

Rule 1-02, “Definitions of Terms Used in Regulation S-X (17 CFR Part 210)”
Rule 2-02, “Accountants’ Reports and Attestation Reports”
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 3-09, “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 to Be Acquired”
Rule 4-08, “General Notes to Financial Statements”
Rule 4-10, “Financial Accounting and Reporting for Oil and Gas Producing Activities Pursuant to the Federal Securities Laws and the Energy Policy and Conservation Act of 1975”
Article 5, “Commercial and Industrial Companies”
Rule 5-02, “Balance Sheets”
Rule 5-03, “Statements of Comprehensive Income”
Rule 5-04, “What Schedules Are to Be Filed”
Article 7, “Insurance Companies”
Article 8, “Financial Statements of Smaller Reporting Companies”
Rule 8-02, “Annual Financial Statements”
Rule 8-08, “Age of Financial Statements”
Article 9, “Bank Holding Companies”
Rule 10-01, “Interim Financial Statements”
Article 11, “Pro Forma Financial Information”
Rule 11-01, “Pro Forma Financial Information; Presentation Requirements”
Rule 11-02, “Preparation Requirements”
Article 12, “Form and Content of Schedules”
Rule 12-04, “Condensed Financial Information of Registrant”
Rule 13-01, “Guarantors and Issuers of Guaranteed 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.C, “Equity Accounts; Change in Capital Structure”
No. 5, “Miscellaneous Accounting”
  • No. 5.P, “Restructuring Charges”
    • No. 5.P.4, “Disclosures”
  • No. 5.Y, “Accounting and Disclosures Relating to Loss Contingencies”
  • No. 5.BB, “Inventory Valuation Allowances”
No. 11, “Miscellaneous Disclosure”
  • No. 11.B, “Depreciation and Depletion Excluded From Cost of Sales”
  • No. 11.C, “Tax Holidays”
  • 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” (SAB 74)
No. 14, “Share-Based Payment”
  • No. 14.D, “Certain Assumptions Used in Valuation Methods”
    • No. 14.D.1, “Expected Volatility”
    • No. 14.D.2, “Expected Term”
  • No. 14.F, “Classification of Compensation Expense Associated with Share-Based Payment Arrangements”

Securities Act of 1933

Rule 405, “Definitions of Terms”
Rule 408, “Compromise Offers and Negotiations”
Rule 436, “Consents Required in Special Cases”
Section 7, “Information Required in Registration Statement”
Section 22, “Jurisdiction of Offenses and Suits”

Securities Exchange Act of 1934

Rule 12b-20, “General Requirements as to Contents; Additional Information”
Rule 13a-15, “Controls and Procedures”
Rule 15d-15, “Controls and Procedures”
Section 2(a), “Definitions; Promotion of Efficiency, Competition, and Capital Formation”
Section 7(a)(2), “Information Required in Registration Statement; Treatment of Emerging Growth Companies”

AICPA Literature

Accounting and Valuation Guide

Valuation of Privately-Held-Company Equity Securities Issued as Compensation (“Cheap Stock Guide”)

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 310, Receivables
ASC 320, Investments — Debt Securities
ASC 321, Investments — Equity Securities
ASC 326, Financial Instruments — Credit Losses
ASC 330, Inventory
ASC 340, Other Assets and Deferred Costs
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 480, Distinguishing Liabilities From Equity
ASC 505, Equity
ASC 606, Revenue From Contracts With Customers
ASC 710, Compensation — General
ASC 715, Compensation — Retirement Benefits
ASC 718, Compensation — Stock Compensation
ASC 730, Research and Development
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 830, Foreign Currency Matters
ASC 835, Interest
ASC 840, Leases
ASC 842, Leases
ASC 932, Extractive Activities — Oil and Gas
ASC 944, Financial Services — Insurance
ASC 970, Real Estate — General
ASC 985, Software


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 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business
ASU 2017-04, Intangibles — Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment
ASU 2018-12, Financial Services — Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts
ASU 2018-18, Collaborative Arrangements (Topic 808): Clarifying the Interaction Between Topic 808 and Topic 606
ASU 2019-10, Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates
ASU 2020-05, Revenue From Contracts With Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities
ASU 2022-02, Financial Instruments — Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures
ASU 2022-04, Disclosure of Supplier Finance Program Obligations

Concepts Statements

No. 2, Elements of Financial Statements of Business Enterprises (superseded)
No. 8, Conceptual Framework for Financial Reporting: Chapter 1, The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information — a replacement of FASB Concepts Statements No. 1 and No. 2

IFRS Literature

IAS 1, Presentation of Financial Statements
IFRS 8, Operating Segments

Superseded Literature

FASB Statement

No. 69, Disclosures About Oil and Gas Producing Activities — an amendment of FASB Statements 19, 25, 33, and 39