Balance Sheet
General Matters
Cash
Marketable Equity and Debt Securities
Accounts and Notes Receivable
Inventories
Investments in Unconsolidated Entities
Property, Plant, and Equipment
Goodwill and Other Intangibles
Other Assets
Notes Payable, Bonds and Other Debt
Asset Retirement Obligations
Assets and Liabilities Measured at Fair Value and the Fair Value Option for Financial Assets and Liabilities
Capital Stock
Retained Earnings
Dividends
Treasury Stock

Income Statement
General Matters
Sales, Revenue, and Other Income―Generally
Software and Other Revenue Recognition Methods
Research and Development Costs
Advertising Costs
Computer Software Costs
Interest Cost
Income Taxes
Investment Credits
Extraordinary Items
Unusual or Infrequent Items
Discontinued Operations
Costs of Exit or Disposal Activities
Earnings per Share
Comprehensive Income

General Topics
Accounting Changes
Accounting Policies
Business Combinations
Cash Flow Reporting
Commitments and Contingencies
Compensated Absences
Consolidated and Combined Statements
Contributions Received
Financial Instruments, Derivatives, and Hedging Activities
Foreign Operations
Impairment or Disposal of Long-Lived Assets
Interim Reporting
Leases―Lessees
Leases―Lessors
Non-Monetary Transactions
Pension and Other Postemployment Costs
Price Level Changes
Prior-Period Adjustments
Quasi-Reorganizations
Related-Party Transactions
Segmented Reporting
Stock-Based Employee Compensation
Subsequent Events
Transfers and Servicing of Financial Assets
Troubled Debt Restructurings

Entities In Specialized Industries
Banking and Thrift Institutions
Broadcasters
Cable Television Operators
Contractors
Franchisors
Insurance Enterprises
Mortgage Bankers
Motion Picture Producers
Oil and Gas Producers
Real Estate Enterprises
Record and Music Enterprises
Regulated Enterprises

Specialized Entities
Development Stage Enterprises
Employer-Sponsors of Employee Stock Ownership Plans
Entities in Reorganization Under the Bankruptcy Code
Partnerships and Limited Liability Companies

Auditor's Reports and Related Communications
Format of Reports and General Matters
Unqualified Opinions
Uncertainties
Qualified Opinions
Adverse Opinions
Disclaimers of Opinion
Initial Examinations
Predecessor Auditors
Updated and Reissued Reports
Subsequent Discovery of Facts
Reliance on Other Auditors
Reliance on Specialists
Reporting on Subsidiaries and Affiliates
Reporting on Supplementary Information
Other Information in Documents Containing Audited Statements
Different Opinions for One or More Periods
Change in Level of Service from One Period to the Next
Review of Interim Information
Unaudited Financial Statements of a Public Company
Reporting on Statements of Service Organizations and User Organizations
Statements Prepared on Another Basis of Accounting
Reporting on Statements Prepared on a Liquidation Basis
Reporting on Compliance with Contract or Regulatory Requirements
Reporting on Statements and Selected Data in a Client-Prepared Document
Reporting on the Application of Accounting Principles
Reporting on Statements Prepared for Use in Other Countries
Reporting on Statements of State and Local Governmental Units
Reporting on Compliance of a Governmental Entity
Reporting on Statements of Not-for-Profit Organizations
Reporting on Internal Control Over Financial Reporting Pursuant to the Sarbanes-Oxley Act
Management Internal Control Reports Over Financial Reporting―Public Entities
Certifications Regarding Internal Control Over Financial Reporting―Public Entities
Reporting on Reviews of Interim Financial Information Pursuant to the Sarbanes-Oxley Act
Letters for Underwriters and Other Parties
Letters to Audit Committees on Matters of Independence

Attestation Reports
General Matters
Reporting on Internal Control Over Financial Reporting―Non-Public Entities
Management Internal Control Reports over Financial Reporting—Non–Public Entities
Reports on Compliance Based on Agreed-Upon Procedures
Reporting on Financial Forecasts and Projections
Reporting on Pro Forma Information
Reporting on Controls at Service Organizations
Reporting on MD&A Presentations

Compilation and Review Reports
Standard Reports
Modifications to the Standard Report
Change in Level of Service Click
Reports of Successor Accountants
Updated and Reissued Reports
Different Reports on the Financial Statements
Subsequent Discovery of Facts
Reliance on Other Accountants
Reporting on Supplementary Information
Reports on Statements Prepared on an Other Basis of Accounting
Reports on Statements Prepared on a Foreign Country’s Financial Reporting Framework and Reviews and
Compilations Performed in Accordance with Foreign Standards
Compilation Reporting on Statements in Prescribed Forms
Compilation Reporting on Personal Financial Statements Included in Personal Financial Plans
Compilation of Specified Elements, Accounts, or Items
Compilation of Pro Forma Financial Information

International Financial Reporting Standards
General Matters―Presentation of Financial Statements
First-Time Adoption of IFRS
Fair Value Measurements
Financial Assets and Liabilities, Derivatives, and Hedging
Inventories
Investments In Associated Entities
Property, Plant and Equipment, and Depreciation
Intangible Assets
Non-Current Assets Held for Sale
Impairment of Assets
Equity
Revenue and Other Income
Borrowing Costs
Income Taxes
Discontinued Operations
Earnings per Share
Accounting Changes
Accounting Policies
Business Combinations
Cash Flow Reporting
Consolidated Statements
Contingencies and Provisions
Contract Accounting
Error Corrections
Employee Benefits
Events After the Balance Sheet Date
Financial Reporting in Hyperinflationary Economies
Foreign Currency Transactions and Translation
Government Grants and Assistance
Interim Reporting
Interests in Joint Ventures
Leases
Related Party Disclosures
Segment Reporting
Share-Based Payments
Agriculture
Investment Property
Extractive Industries
Small and Medium-Sized Entities

Appendix I Sample Financial Statements and Auditor’s Report
Appendix II List of Authoritative Pronouncements