Financial Reporting

FASB Resources

• Superseded Standards
  • Statements of Financial Accounting Standards
    • Statements 1 -10
      • Statement No. 1 – Disclosure of Foreign Currency Translation Information
      • Statement No. 2 – Accounting for Research and Development Costs
      • Statement No. 3 – Reporting Accounting Changes in Interim Financial Statements
      • Statement No. 4 – Reporting Gains and Losses from Extinguishment of Debt
      • Statement No. 5 – Accounting for Contingencies
      • Statement No. 6 – Classification of Short-Term Obligations Expected to Be Refinanced
      • Statement No. 7 – Accounting and Reporting by Development Stage Enterprises
      • Statement No. 8 – Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statement
      • Statement No. 9 – Accounting for Income Taxes: Oil and Gas Producing Companies
      • Statement No. 10 – Extension of “Grandfather” Provisions for Business Combinations
    • Statements 11 – 20
      • Statement No. 11 – Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5
      • Statement No. 12 – Accounting for Certain Marketable Securities
      • Statement No. 13 – Accounting for Leases
      • Statement No. 14 – Financial Reporting for Segments of a Business Enterprise
      • Statement No. 15 – Accounting by Debtors and Creditors for Troubled Debt Restructurings
      • Statement No. 16 – Prior Period Adjustments
      • Statement No. 17 – Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13
      • Statement No. 18 – Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 14
      • Statement No. 19 – Financial Accounting and Reporting by Oil and Gas Producing Companies
      • Statement No. 20 – Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8
    • Statements 21 – 30
      • Statement No. 21 – Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises—an amendment of APB Opinion No. 15 and FASB Statement No. 14
      • Statement No. 22 – Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13
      • Statement No. 23 – Inception of the Lease—an amendment of FASB Statement No. 13
      • Statement No. 24 – Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise’s Financial Report—an amendment of FASB Statement No. 14
      • Statement No. 25 – Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement No. 19
      • Statement No. 26 – Profit Recognition on Sales-Type Leases of Real Estate—an amendment of FASB Statement No. 13
      • Statement No. 27 – Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases—an amendment of FASB Statement No. 13
      • Statement No. 28 – Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13
      • Statement No. 29 – Determining Contingent Rentals—an amendment of FASB Statement No. 13
      • Statement No. 30 – Disclosure of Information about Major Customers—an amendment of FASB Statement No. 14
    • Statements 31 – 40
      • Statement No. 31 – Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief
      • Statement No. 32 – Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters—an amendment of APB Opinion No. 20
      • Statement No. 33 – Financial Reporting and Changing Prices
      • Statement No. 34 – Capitalization of Interest Cost
      • Statement No. 35 – Accounting and Reporting by Defined Benefit Pension Plans
      • Statement No. 36 – Disclosure of Pension Information—an amendment of APB Opinion No. 8
      • Statement No. 37 – Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11
      • Statement No. 38 – Accounting for Preacquisition Contingencies of Purchased Enterprises—an amendment of APB Opinion No. 16
      • Statement No. 39 – Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas—a supplement to FASB Statement No. 33
      • Statement No. 40 – Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber—a supplement to FASB Statement No. 33
    • Statements 41 – 50
      • Statement No. 41 – Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate—a supplement to FASB Statement No. 33
      • Statement No. 42 – Determining Materiality for Capitalization of Interest Cost—an amendment of FASB Statement No. 34
      • Statement No. 43 – Accounting for Compensated Absences
      • Statement No. 44 – Accounting for Intangible Assets of Motor Carriers—an amendment of Chapter 5 of ARB No. 43 and an interpretation of APB Opinions 17 and 30
      • Statement No. 45 – Accounting for Franchise Fee Revenue
      • Statement No. 46 – Financial Reporting and Changing Prices: Motion Picture Films
      • Statement No. 47 – Disclosure of Long-Term Obligations
      • Statement No. 48 – Revenue Recognition When Right of Return Exists
      • Statement No. 49 – Accounting for Product Financing Arrangements
      • Statement No. 50 – Financial Reporting in the Record and Music Industry
    • Statements 51 – 60
      • Statement No. 51 – Financial Reporting by Cable Television Companies
      • Statement No. 52 – Foreign Currency Translation
      • Statement No. 53 – Financial Reporting by Producers and Distributors of Motion Picture Films
      • Statement No. 54 – Financial Reporting and Changing Prices: Investment Companies—an amendment of FASB Statement No. 33
      • Statement No. 55 – Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15
      • Statement No. 56 – Designation of AICPA Guide and Statement of Position (SOP) 81-1 on Contractor Accounting and SOP 81-2 concerning Hospital-Related Organizations as Preferable for Purposes of Applying APB Opinion 20—an amendment of FASB Statement No. 32
      • Statement No. 57 – Related Party Disclosures
      • Statement No. 58 – Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method—an amendment of FASB Statement No. 34
      • Statement No. 59 – Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 35
      • Statement No. 60 – Accounting and Reporting by Insurance Enterprises
    • Statements 61 – 70
      • Statement No. 61 – Accounting for Title Plant
      • Statement No. 62 – Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants—an amendment of FASB Statement No. 34
      • Statement No. 63 – Financial Reporting by Broadcasters
      • Statement No. 64 – Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements—an amendment of FASB Statement No. 4
      • Statement No. 65 – Accounting for Certain Mortgage Banking Activities
      • Statement No. 66 – Accounting for Sales of Real Estate
      • Statement No. 67 – Accounting for Costs and Initial Rental Operations of Real Estate Projects
      • Statement No. 68 – Research and Development Arrangements
      • Statement No. 69 – Disclosures about Oil and Gas Producing Activities—an amendment of FASB Statements 19, 25, 33, and 39
      • Statement No. 70 – Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33
    • Statements 71 – 80
      • Statement No. 71 – Accounting for the Effects of Certain Types of Regulation
      • Statement No. 72 – Accounting for Certain Acquisitions of Banking or Thrift Institutions—an amendment of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 9
      • Statement No. 73 – Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. 20
      • Statement No. 74 – Accounting for Special Termination Benefits Paid to Employees
      • Statement No. 75 – Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 35
      • Statement No. 76 – Extinguishment of Debt-an amendment of APB Opinion No. 26
      • Statement No. 77 – Reporting by Transferors for Transfers of Receivables with Recourse
      • Statement No. 78 – Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. 43, Chapter 3A
      • Statement No. 79 – Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises—an amendment of APB Opinion No. 16
      • Statement No. 80 – Accounting for Futures Contracts
    • Statements 81 – 90
      • Statement No. 81 – Disclosure of Postretirement Health Care and Life Insurance Benefits
      • Statement No. 82 – Financial Reporting and Changing Prices: Elimination of Certain Disclosures—an amendment of FASB Statement No. 33
      • Statement No. 83 – Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by Employee Benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20—an amendment FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10
      • Statement No. 84 – Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26
      • Statement No. 85 – Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15
      • Statement No. 86 – Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
      • Statement No. 87 – Employers’ Accounting for Pensions
      • Statement No. 88 – Employers’ Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits
      • Statement No. 89 – Financial Reporting and Changing Prices
      • Statement No. 90 – Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs—an amendment of FASB Statement No. 71
    • Statements 91 – 100
      • Statement No. 91 – Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases—an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB Statement No. 17
      • Statement No. 92 – Regulated Enterprises-Accounting for Phase-in Plans—an amendment of FASB Statement No. 71
      • Statement No. 93 – Recognition of Depreciation by Not-for-Profit Organizations
      • Statement No. 94 – Consolidation of All Majority-owned Subsidiaries—an amendment of ARB No. 51, with related amendments of APB Opinion No. 18 and ARB No. 43, Chapter 12
      • Statement No. 95 – Statement of Cash Flows
      • Statement No. 96 – Accounting for Income Taxes
      • Statement No. 97 – Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments
      • Statement No. 98 – Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases—an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-11
      • Statement No. 99 – Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations—an amendment of FASB Statement No. 93
      • Statement No. 100 – Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
    • Statements 101 – 110
      • Statement No. 101 – Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71
      • Statement No. 102 – Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale—an amendment of FASB Statement No. 95
      • Statement No. 103 – Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
      • Statement No. 104 – Statement of Cash Flows-Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions—an amendment of FASB Statement No. 95
      • Statement No. 105 – Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk
      • Statement No. 106 – Employers’ Accounting for Postretirement Benefits Other Than Pensions
      • Statement No. 107 – Disclosures about Fair Value of Financial Instruments
      • Statement No. 108 – Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
      • Statement No. 109 – Accounting for Income Taxes
      • Statement No. 110 – Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35
    • Statements 111 – 120
      • Statement No. 111 – Rescission of FASB Statement No. 32 and Technical Corrections
      • Statement No. 112 – Employers’ Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43
      • Statement No. 113 – Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts
      • Statement No. 114 – Accounting by Creditors for Impairment of a Loan—an amendment of FASB Statements No. 5 and 15
      • Statement No. 115 – Accounting for Certain Investments in Debt and Equity Securities
      • Statement No. 116 – Accounting for Contributions Received and Contributions Made
      • Statement No. 117 – Financial Statements of Not-for-Profit Organizations
      • Statement No. 118 – Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures—an amendment of FASB Statement No. 114
      • Statement No. 119 – Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
      • Statement No. 120 – Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts—an amendment of FASB Statements 60, 97, and 113 and Interpretation No. 40
    • Statements 121 – 130
      • Statement No. 121 – Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of
      • Statement No. 122 – Accounting for Mortgage Servicing Rights—an amendment of FASB Statement No. 65
      • Statement No. 123 – Accounting for Stock-Based Compensation
      • Statement No. 123R – Share-Based Payment
      • Statement No. 124 – Accounting for Certain Investments Held by Not-for-Profit Organizations
      • Statement No. 125 – Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
      • Statement No. 126 – Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment to FASB Statement No. 107
      • Statement No. 127 – Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125—an amendment to FASB Statement No. 125
      • Statement No. 128 – Earnings per Share
      • Statement No. 129 – Disclosure of Information about Capital Structure
      • Statement No. 130 – Reporting Comprehensive Income
    • Statements 131 – 140
      • Statement No. 131 – Disclosures about Segments of an Enterprise and Related Information
      • Statement No. 132 – Employers’ Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
      • Statement No. 132R – Employers’ Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
      • Statement No. 133 – Accounting for Derivative Instruments and Hedging Activities
      • Statement No. 134 – Accounting for Mortgage-Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking Enterprise—an amendment of FASB Statement No. 65
      • Statement No. 135 – Rescission of FASB Statement No. 75 and Technical Corrections
      • Statement No. 136 – Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others
      • Statement No. 137 – Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No. 133—an amendment of FASB Statement No. 133
      • Statement No. 138 – Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133
      • Statement No. 139 – Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121
      • Statement No. 140 – Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125
    • Statements 141 – 150
      • Statement No. 141 – Business Combinations
      • Statement No. 141R – Business Combinations
      • Statement No. 142 – Goodwill and Other Intangible Assets
      • Statement No. 143 – Accounting for Asset Retirement Obligations
      • Statement No. 144 – Accounting for the Impairment or Disposal of Long-Lived Assets
      • Statement No. 145 – Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections
      • Statement No. 146 – Accounting for Costs Associated with Exit or Disposal Activities
      • Statement No. 147 – Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9
      • Statement No. 148 – Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123
      • Statement No. 149 – Amendment of Statement 133 on Derivative Instruments and Hedging Activities
      • Statement No. 150 – Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
    • Statements 151 – 160
      • Statement No. 151 – Inventory Costs—an amendment of ARB No. 43, Chapter 4
      • Statement No. 152 – Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67
      • Statement No. 153 – Exchanges of Non-monetary Assets—an amendment of APB Opinion No. 29
      • Statement No. 154 – Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3
      • Statement No. 155 – Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 133 and 140
      • Statement No. 156 – Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. 140
      • Statement No. 157 – Fair Value Measurements
      • Statement No. 158 – Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. 87, 88, 106, and 132(R)
      • Statement No. 159 – The Fair Value Option for Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No.115
      • Statement No. 160 – Noncontrolling Interests in Consolidated Financial Statements—an amendment of ARB No. 51
    • Statements 161 – 168
      • Statement No. 161 – Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133
      • Statement No. 162 – The Hierarchy of Generally Accepted Accounting Principles
      • Statement No. 163 – Accounting for Financial Guarantee Insurance Contracts
      • Statement No. 164 – Not-for-Profit Entities: Mergers and Acquisitions—Including an amendment of FASB Statement No. 142
      • Statement No. 165 – Subsequent Events
      • Statement No. 166 – Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140
      • Statement No. 167 – Amendments to FASB Interpretation No. 46(R)
      • Statement No. 168 – The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162
  • FASB Interpretations
  • FASB Staff Positions
  • FASB Technical Bulletins
  • EITF Abstracts

• SEC – Division of Corporation Finance
• SEC – Financial Reporting Manual
  • View Entire Financial Reporting Manual
• Search Company Filings

• IFRS.org

• Regulation S-K
  • Subpart 229.1 —GENERAL
    • 229.10 (Item 10) General.
  • Subpart 229.100 —BUSINESS
    • 229.101 (Item 101) Description of business.
    • 229.102 (Item 102) Description of property.
    • 229.103 (Item 103) Legal proceedings.
    • 229.104 (Item 104) Mine safety disclosure.
  • Subpart 229.200 —SECURITIES OF THE REGISTRANT
    • 229.201 (Item 201) Market price of and dividends on the registrant’s common equity and related stockholder matters.
    • 229.202 (Item 202) Description of registrant’s securities.
  • Subpart 229.300 —FINANCIAL INFORMATION
    • 229.301 (Item 301) Selected financial data.
    • 229.302 (Item 302) Supplementary financial information.
    • 229.303 (Item 303) Management’s discussion and analysis of financial condition and results of operations.
    • 229.304 (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.
    • 229.305 (Item 305) Quantitative and qualitative disclosures about market risk.
    • 229.306 [Reserved]
    • 229.307 (Item 307) Disclosure controls and procedures.
    • 229.308 (Item 308) Internal control over financial reporting.
  • Subpart 229.400 —MANAGEMENT AND CERTAIN SECURITY HOLDERS
    • 229.401 (Item 401) Directors, executive officers, promoters and control persons.
    • 229.402 (Item 402)   Executive compensation.
    • 229.403 (Item 403) Security ownership of certain beneficial owners and management.
    • 229.404 (Item 404) Transactions with related persons, promoters and certain control persons.
    • 229.405 (Item 405) Compliance with section 16(a) of the Exchange Act.
    • 229.406 (Item 406) Code of ethics.
    • 229.407 (Item 407) Corporate governance.
  • Subpart 229.500 —REGISTRATION STATEMENT AND PROSPECTUS PROVISIONS
    • 229.501 (Item 501) Forepart of Registration Statement and Outside Front Cover Page of Prospectus.
    • 229.502 (Item 502) Inside front and outside back cover pages of prospectus.
    • 229.503 (Item 503) Prospectus summary, risk factors, and ratio of earnings to fixed charges.
    • 229.504 (Item 504) Use of proceeds.
    • 229.505 (Item 505) Determination of offering price.
    • 229.506 (Item 506) Dilution.
    • 229.507 (Item 507) Selling security holders.
    • 229.508 (Item 508) Plan of distribution.
    • 229.509 (Item 509) Interests of named experts and counsel.
    • 229.510 (Item 510) Disclosure of Commission position on indemnification for Securities Act liabilities.
    • 229.511 (Item 511) Other expenses of issuance and distribution.
    • 229.512 (Item 512) Undertakings.
  • Subpart 229.600 —EXHIBITS
    • 229.601 (Item 601) Exhibits.
  • Subpart 229.700 —MISCELLANEOUS
    • 229.701 (Item 701) Recent sales of unregistered securities; use of proceeds from registered securities.
    • 229.702 (Item 702) Indemnification of directors and officers.
    • 229.703 Purchases of equity securities by the issuer and affiliated purchasers.
  • Subpart 229.800 —LIST OF INDUSTRY GUIDES
    • 229.801 Securities Act industry guides.
    • 229.802 Exchange Act industry guides.
  • Subpart 229.900 —ROLL-UP TRANSACTIONS
    • 229.901 (Item 901) Definitions.
    • 229.902 (Item 902) Individual partnership supplements.
    • 229.903 (Item 903) Summary.
    • 229.904 (Item 904) Risk factors and other considerations.
    • 229.905 (Item 905) comparative information.
    • 229.906 (Item 906) Allocation of roll-up consideration.
    • 229.907 (Item 907) Background of the roll-up transaction.
    • 229.908 (Item 908) Reasons for and alternatives to the roll-up transaction.
    • 229.909 (Item 909) Conflicts of interest.
    • 229.910 (Item 910) Fairness of the transaction.
    • 229.911 (Item 911) Reports, opinions and appraisals.
    • 229.912 (Item 912) Source and amount of funds and transactional expenses.
    • 229.913 (Item 913) Other provisions of the transaction.
    • 229.914 (Item 914) Pro forma financial statements: selected financial data.
    • 229.915 (Item 915) Federal income tax consequences.
  • Subpart 229.1000 —MERGERS AND ACQUISITIONS (REGULATION M-A)
    • 229.1000 (Item 1000) Definitions.
    • 229.1001 (Item 1001) Summary term sheet.
    • 229.1002 (Item 1002) Subject company information.
    • 229.1003 (Item 1003) Identity and background of filing person.
    • 229.1004 (Item 1004) Terms of the transaction.
    • 229.1005 (Item 1005) Past contacts, transactions, negotiations and agreements.
    • 229.1006 (Item 1006) Purposes of the transaction and plans or proposals.
    • 229.1007 (Item 1007) Source and amount of funds or other consideration.
    • 229.1008 (Item 1008) Interest in securities of the subject company.
    • 229.1009 (Item 1009) Persons/assets, retained, employed, compensated or used.
    • 229.1010 (Item 1010) Financial statements.
    • 229.1011 (Item 1011) Additional information.
    • 229.1012 (Item 1012) The solicitation or recommendation.
    • 229.1013 (Item 1013) Purposes, alternatives, reasons and effects in a going-private transaction.
    • 229.1014 (Item 1014) Fairness of the going-private transaction.
    • 229.1015 (Item 1015) Reports, opinions, appraisals and negotiations.
    • 229.1016 (Item 1016) Exhibits.
  • Subpart 229.1100 —ASSET-BACKED SECURITIES (REGULATION AB)
    • 229.1100 (Item 1100) General.
    • 229.1101 (Item 1101) Definitions.
    • 229.1102 (Item 1102) Forepart of registration statement and outside cover page of the prospectus.
    • 229.1103 (Item 1103) Transaction summary and risk factors.
    • 229.1104 (Item 1104) Sponsors.
    • 229.1105 (Item 1105) Static pool information.
    • 229.1106 (Item 1106) Depositors.
    • 229.1107 (Item 1107) Issuing entities.
    • 229.1108 (Item 1108) Servicers.
    • 229.1109 (Item 1109) Trustees and other transaction parties.
    • 229.1110 (Item 1110) Originators.
    • 229.1111 (Item 1111) Pool assets.
    • 229.1112 (Item 1112) Significant obligors of pool assets.
    • 229.1113 (Item 1113) Structure of the transaction.
    • 229.1114 (Item 1114) Credit enhancement and other support, except for certain derivatives instruments.
    • 229.1115 (Item 1115) Certain derivatives instruments.
    • 229.1116 (Item 1116) Tax matters.
    • 229.1117 (Item 1117) Legal proceedings.
    • 229.1118 (Item 1118) Reports and additional information.
    • 229.1119 (Item 1119) Affiliations and certain relationships and related transactions.
    • 229.1120 (Item 1120) Ratings.
    • 229.1121 (Item 1121) Distribution and pool performance information.
    • 229.1122 (Item 1122) Compliance with applicable servicing criteria.
    • 229.1123 (Item 1123) Servicer compliance statement.
    • 229.1124 (Item 1124) Sponsor interest in the securities.
    • 229.1125 (Item 1125) Schedule AL—Asset-level information.
  • Subpart 229.1200 —DISCLOSURE BY REGISTRANTS ENGAGED IN OIL AND GAS PRODUCING ACTIVITIES
    • 229.1201 (Item 1201) General instructions to oil and gas industry-specific disclosures.
    • 229.1202 (Item 1202) Disclosure of reserves.
    • 229.1203 (Item 1203) Proved undeveloped reserves.
    • 229.1204 (Item 1204) Oil and gas production, production prices and production costs.
    • 229.1205 (Item 1205) Drilling and other exploratory and development activities.
    • 229.1206 (Item 1206) Present activities.
    • 229.1207 (Item 1207) Delivery commitments.
    • 229.1208 (Item 1208) Oil and gas properties, wells, operations, and acreage.

• Regulation S-X
  • Application of Regulation S-X (17 CFR Part 210)
    • 210.1-01 Application of Regulation S-X (17 CFR part 210).
    • 210.1-02 Definitions of terms used in Regulation S-X (17 CFR part 210).
  • Qualifications and Reports of Accountants
    • 210.2-01 Qualifications of accountants.
    • 210.2-02 Accountants’ reports and attestation reports.
    • 210.2-03 Examination of financial statements by foreign government auditors.
    • 210.2-04 Examination of financial statements of persons other than the registrant.
    • 210.2-05 Examination of financial statements by more than one accountant.
    • 210.2-06 Retention of audit and review records.
    • 210.2-07 Communication with audit committees.
  • General Instructions as to Financial Statements
    • 210.3-01 Consolidated balance sheets.
    • 210.3-02 Consolidated statements of income and changes in financial positions.
    • 210.3-03 Instructions to income statement requirements.
    • 210.3-04 Changes in stockholders’ equity and noncontrolling interests.
    • 210.3-05 Financial statements of businesses acquired or to be acquired.
    • 210.3-06 Financial statements covering a period of nine to twelve months.
    • §210.3-07—210.3-08 [Reserved]
    • 210.3-09 Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.
    • 210.3-10 Financial statements of guarantors and issuers of guaranteed securities registered or being registered.
    • 210.3-11 Financial statements of an inactive registrant.
    • 210.3-12 Age of financial statements at effective date of registration statement or at mailing date of proxy statement.
    • 210.3-13 Filing of other financial statements in certain cases.
    • 210.3-14 Special instructions for real estate operations to be acquired.
    • 210.3-15 Special provisions as to real estate investment trusts.
    • 210.3-16 Financial statements of affiliates whose securities collateralize an issue registered or being registered.
    • 210.3-17 Financial statements of natural persons.
    • 210.3-18 Special provisions as to registered management investment companies and companies required to be registered as management investment companies.
    • 210.3-19 [Reserved]
    • 210.3-20 Currency for financial statements of foreign private issuers.
  • Consolidated and Combined Financial Statements
    • 210.3A-01 Application of §210.3A-01 to §210.3A-05.
    • 210.3A-02 Consolidated financial statements of the registrant and its subsidiaries.
    • 210.3A-03 Statement as to principles of consolidation or combination followed.
    • 210.3A-04 Intercompany items and transactions.
  • Rules of General Application
    • 210.4-01 Form, order, and terminology.
    • 210.4-02 Items not material.
    • 210.4-03 Inapplicable captions and omission of unrequired or inapplicable financial statements.
    • 210.4-04 Omission of substantially identical notes.
    • §210.4-05—210.4-06 [Reserved]
    • 210.4-07 Discount on shares.
    • 210.4-08 General notes to financial statements.
    • 210.4-9 [Reserved]
    • 210.4-10 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.
  • Commercial and Industrial Companies
    • 210.5-01 Application of §§210.5-01 to 210.5-04.
    • 210.5-02 Balance sheets.
    • 210.5-03 Income statements.
    • 210.5-04 What schedules are to be filed.
  • Registered Investment Companies
    • 210.6-01 Application of §§210.6-01 to 210.6-10.
    • 210.6-02 Definition of certain terms.
    • 210.6-03 Special rules of general application to registered investment companies.
    • 210.6-04 Balance sheets.
    • 210.6-05 Statements of net assets.
    • 210.6-06 Special provisions applicable to the balance sheets of issuers of face-amount certificates.
    • 210.6-07 Statements of operations.
    • 210.6-08 Special provisions applicable to the statements of operations of issuers of face-amount certificates.
    • 210.6-09 Statements of changes in net assets.
    • 210.6-10 What schedules are to be filed.
  • Employee Stock Purchase, Savings and Similar Plans
    • 210.6A-01 Application of §§210.6A-01 to 210.6A-05.
    • 210.6A-02 Special rules applicable to employee stock purchase, savings and similar plans.
    • 210.6A-03 Statements of financial condition.
    • 210.6A-04 Statements of income and changes in plan equity.
    • 210.6A-05 What schedules are to be filed.
  • Insurance Companies
    • 210.7-01 Application of §§210.7-01 to 210.7-05.
    • 210.7-02 General requirement.
    • 210.7-03 Balance sheets.
    • 210.7-04 Income statements.
    • 210.7-05 What schedules are to be filed.
  • Article 8 Financial Statements of Smaller Reporting Companies
    • 210.8-01 Preliminary Notes to Article 8.
    • 210.8-02 Annual financial statements.
    • 210.8-03 Interim financial statements.
    • 210.8-04 Financial statements of businesses acquired or to be acquired.
    • 210.8-05 Pro forma financial information.
    • 210.8-06 Real estate operations acquired or to be acquired.
    • 210.8-07 Limited partnerships.
    • 210.8-08 Age of financial statements.
  • Bank Holding Companies
    • 210.9-01 Application of §§210.9-01 to 210.9-07
    • 210.9-02 General requirement.
    • 210.9-03 Balance sheets.
    • 210.9-04 Income statements.
    • 210.9-05 Foreign activities.
    • 210.9-06 Condensed financial information of registrant.
    • 210.9-07 [Reserved]
  • Interim Financial Statements
    • 210.10-01 Interim financial statements.
  • Pro Forma Financial Information
    • 210.11-01 Presentation requirements.
    • 210.11-02 Preparation requirements.
    • 210.11-03 Presentation of financial forecast.
  • Form and Content of Schedules
    • General
      • 210.12-01 Application of §§210.12-01 to 210.12-29.
      • §210.12-02—210.12-03 [Reserved]
      • 210.12-04 Condensed financial information of registrant.
      • 210.12-05—210.12-08 [Reserved]
      • 210.12-09 Valuation and qualifying accounts.
      • §210.12-10—210.12-11 [Reserved]
    • For management investment companies
      • 210.12-12 Investments in securities of unaffiliated issuers.
      • 210.12-12A Investments—securities sold short.
      • 210.12-12B Open option contracts written.
      • 210.12-12C Summary schedule of investments in securities of unaffiliated issuers.
      • 210.12-13 Investments other than securities.
      • 210.12-14 Investments in and advances to affiliates.
      • 210.12-15 Summary of investments—other than investments in related parties.
      • 210.12-16 Supplementary insurance information.
      • 210.12-17 Reinsurance.
      • 210.12-18 Supplemental information (for property-casualty insurance underwriters).
    • For face-amount certificate investment companies
      • 210.12-21 Investments in securities of unaffiliated issuers.
      • 210.12-22 Investments in and advances to affiliates and income thereon.
      • 210.12-23 Mortgage loans on real estate and interest earned on mortgages.
      • 210.12-24 Real estate owned and rental income.
      • 210.12-25 Supplementary profit and loss information.
      • 210.12-26 Certificate reserves.
      • 210.12-27 Qualified assets on deposit.
    • For certain real estate companies
      • 210.12-28 Real estate and accumulated depreciation.
      • 210.12-29 Mortgage loans on real estate.

• FAS 109 – Accounting for Income Taxes
• FIN 48 – Accounting for Uncertainty in Income Taxes
• APB 23: Accounting for Income Taxes—Special Area

• Deloitte
  • Financial Accounting & Reporting – Income Taxes
  • Roadmap to Accounting for Income Taxes – Second Edition
  • Accounting for Income Taxes – Global Tax Developments
  • Accounting for Income Taxes – Quarterly Hot Topics Newsletter
  • Example SEC Comments & Sample Disclosures
• Ernst & Young
  • E&Y Accounting for Income Taxes
• KPMG
  • KPMG Accounting for Income Tax Handbook
  • KPMG Financial Reporting View
    • Accounting for Income Taxes
• PWC
  • PWC Tax Accounting Insights
  • PWC Guide to Accounting for Income Taxes

• FAS 141R – Business Combinations

• Deloitte
  • Deloitte Roadmap to Accounting for Business Combinations and Related Topics – December 2009
• Ernst & Young
  • E&Y Business Combinations December 2014
• KPMG
• PWC
  • PWC Business combinations and noncontrolling interests

• FAS 123R – Share-Based Payment

• Deloitte
  • Deloitte Roadmap to Applying the Fair Value Guidance to Share-Based Payment Awards – Second Edition
• Ernst & Young
  • E&Y Share-Based Payment – Revised July 2014
• KPMG
• PWC
  • PWC Guide to Accounting for Stock-based Compensation – 2013

• Ernst & Young
  • E&Y Financial Reporting Developments
  • E&Y Consolidated and other financial statements
  • E&Y Accounting changes and error corrections
  • E&Y Statement of cash flows
  • E&Y Intangibles – Goodwill and other
  • E&Y Equity method investments
• PWC
  • PWC Guide to Financial Statement Presentation
  • PWC Consolidation and equity method of accounting – 2015