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”
EDGAR Filer Manual
Volume II, EDGAR
Filing
-
Section 6.14, “Syntax of Calculation Linkbases”
-
Section 6.15, “Content of Calculation Linkbases”
FRM
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. 33-10835, 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. 33-11265, Special
Purpose Acquisition Companies, Shell Companies, and Projections
No. 33-11275, The
Enhancement and Standardization of Climate-Related Disclosures for
Investors
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
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
Proposed Rule Releases
No. 33-11038,
Cybersecurity Risk Management, Strategy, Governance, and Incident
Disclosure
No. 34-97990, Conflicts
of Interest Associated With the Use of Predictive Data Analytics by
Broker-Dealers and Investment Advisers
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 302, “Supplementary Financial
Information”
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”
Item 1300, “Definitions”
Item 1301, “General Instructions”
Item 1302, “Qualified Person, Technical
Report Summary, and Technical Studies”
Item 1303, “Summary Disclosure”
Item 1304, “Individual Property
Disclosure”
Item 1305, “Internal Controls Disclosure”
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 12-28, “Real Estate and Accumulated
Depreciation”
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.1, “Costs Reflected in Historical Financial Statements”
- 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”
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”
Section 18, “Liability for Misleading
Statements”
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 235, Notes to Financial
Statements
ASC 250, Accounting
Changes and Error Corrections
ASC 260, Earnings per
Share
ASC 275, Risks and Uncertainties
ASC 280, Segment
Reporting
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 405, Liabilities
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 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 842, Leases
ASC 932, Extractive
Activities — Oil and Gas
ASC 944, Financial
Services — Insurance
ASC 970, Real Estate —
General
ASC 985, Software
ASUs
ASU 2016-13, Financial
Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on
Financial Instruments
ASU 2016-18, Statement of Cash Flows
(Topic 230): Restricted Cash — a consensus of the FASB Emerging
Issues Task Force
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 2019-10, Financial
Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic
815), and Leases (Topic 842): Effective Dates
ASU 2022-04, Disclosure of Supplier
Finance Program Obligations
ASU 2023-07, Segment
Reporting (Topic 280): Improvements to Reportable Segment
Disclosures
ASU 2023-08, Intangibles
— Goodwill and Other — Crypto Assets (Subtopic 350-60): Accounting for
and Disclosure of Crypto Assets
ASU 2023-09, Income Taxes (Topic 740):
Improvements to Income Tax Disclosures
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
Proposed ASU
No. 2023-ED500, Income
Statement — Reporting Comprehensive Income — Expense Disaggregation
Disclosures (Subtopic 220-40): Disaggregation of Income Statement
Expenses
IFRS Literature
IAS 1, Presentation of
Financial Statements
IFRS 8, Operating Segments
PCAOB Literature
Auditing Standard 3101, The Auditor’s Report on an Audit of Financial
Statements When the Auditor Expresses an Unqualified Opinion
Superseded Literature
FASB Statement
No. 69, Disclosures About
Oil and Gas Producing Activities — an amendment of FASB Statements 19,
25, 33, and 39