FASB Accounting Standards Codification Quick …

1 FASB Accounting Standards Codification Quick reference GuideFinancial Instruments Supplement** This is a supplement to PwC's primary Codification Quick reference Guide, which is available on the CFOdirect Network ( ), in Comperio, and the firm's internal AASD database.** This table highlights the primary location of prior Standards within the the Cross- reference Tool in Comperio for specific details on where the prior Standards now reside within the Codification . Presentation and Financial Statement Accounts ASC Topic/Subtopic List200 Presentation260 Earnings Per Share260-10 Overall300 Assets305 Cash and Cash Equivalents305-10 Overall942-305 Financial Services Depositary and Lending946-305 Financial Services Investment Companies310 Receivables310-10 Overall310-20 Nonrefundable Fees and Other Costs310-30 Loans and Debt Securities Acquired withDeteriorated Credit Quality310-40 Troubled Debt Restructurings by Creditors940-310 Financial Services Brokers and Dealers942-310 Financial Services Depository and Lending944-310 Financial Services Insurance946-310 Financial Services Investment Companies948-310 Financial Services Mortgage Banking320 Investments Debt and Equity Securities940-320 Financial Services Broker and Dealers942-320 Financial Services Depository and Lending944-320 Financial Services Insurance946-320

2 Financial Services Investment Companies323 Investments Equity Method andJoint Ventures323-10 Overall323-30 Partnerships, Joint Ventures, and LimitedLiability Entities323-740 Income Taxes946-323 Financial Services Investment Companies970-323 Real Estate General974-323 Real Estate Investment Trusts325 Investments Other325-10 Overall325-20 Cost Method Investments325-30 Investments in Insurance Contracts325-40 Beneficial Interests in SecuritizedFinancial Assets940-325 Financial Services Broker and Dealers942-325 Financial Services Depository and Lending944-325 Financial Services Insurance400 Liabilities405 Liabilities405-10 Overall405-20 Extinguishmentof Liabilities405-30 Insurance-Related Assessments940-405 Financial Services Broker and Dealers942-405 Financial Services Depository and Lending944-405 Financial Services Insurance946-405 Financial Services Investment Companies440 Commitments440-10 Overall450 Contingencies450-10 Overall450-20 Loss Contingencies450-30 Gain Contingencies460

3 Guarantees460-10 Overall470 Debt470-10 Overall470-20 Debt with Conversion and Other Options470-30 Participating Mortgage Loans470-40 Product Financing Arrangements470-50 Modifications and Extinguishments470-60 Troubled Debt Restructuring by Debtors942-470 Financial Services Depository and Lending944-470 Financial Services Insurance970-470 Real Estate General480 Distinguishing Liabilities from Equity480-10 Overall500 Equity505 Equity505-10 Overall505-20 Stock Dividends and Stock Splits505-30 Treasury Stock505-50 Equity-Based Payments to Non-Employees505-60 Spinoffs and Reverse Spinoffs942-505 Financial Services Depository and Lending944-505 Financial Services Insurance946-505 Financial Services Investment CompaniesSelected Accounting Standards and Where They Now Reside**LoansSecurities/Other InvestmentsDistinguishing Liabilities vs. EquityLiabilitiesAccounting StandardFASB CodificationAccounting StandardFASB CodificationAccounting StandardFASB CodificationAccounting StandardFASB CodificationFAS 65 ASC 948-310 FAS 115/FAS 124 ASC 320 FAS 150 ASC 480 FAS 5 ASC 450 SAB 109 (Topic 5.)

4 DD)ASC 815-10-S99-1 FAS 155 ASC 815-15-25 ASR 268 ASC 480-10 -S99-3 AFAS 6 ASC 470-10 APB 18 ASC 323-10-35 FAS 133 ASC 815 FAS 78 ASC 470-10 FIN 45 ASC 460 EITF 04-5 ASC 810-25 and 55 EITF D-98 ASC 480-10 -S30 and S55 FTB 79-3 ASC 470-10 -45 -2 and 50-3 EITF 02-14 ASC 323-10-55 FSP APB 14-1 ASC 470-20 ARB 43 ASC 440-10, 450-20,470-10, 505-20 ClassificationEITF 03-16 ASC 323-30-15 and 35 EITF 86-30 ASC 470-10 -45 -1 and 55-3thru 6 FAS 91 ASC 310-20 FAS 91 ASC 310-20 APB 14 ASC 470-20 FAS 84 ASC 470-20 SOP 01-6 ASC 310-10, 835-30 EITF 96-15 ASC 320-10-35, 830-20 -35 EITF 98-5 ASC 470-20 APB 26 ASC 470-50 SOP 03-3 ASC 310-30 FAS 157 ASC 820 EITF 00-27 ASC 470-20 AIN-APB 26 ASC 470-20 -40 -4 and470-50-15-3 and 40-5 FAS 157 ASC 820 FAS 159 ASC 825-10-25 APB 21 ASC 835-30 RecognitionFAS 159 ASC 825-10-25 FAS 5 ASC 450 FSPFAS 115-1/124-1 ASC 320-10-35 FAS 15 ASC 470-60 FAS 114 ASC 310-40 FSPFAS 115-2/124-2 ASC 320-10-65 EITF 02-04 ASC 470-60 -55 SAB 102 (Topic 6.

5 L)ASC 310 -10-S99-4 SOP 03-3 ASC 310-30 EITF 96-19 ASC 470-50 -40/55 FAS 15 ASC 310-40 EITF 99-20 ASC 325-40-15, 35, and 55 EITF 06-6 ASC 470-50 -40 -12, 40-15thru 16 Impairment/Other EventsEITF 01-07 ASC 310-20-35-11 FAS 141 RASC 805 EITF 98-14 ASC 470-50 -40, 45, and 55 FASB Accounting Standards Codification Quick reference GuideFinancial Instruments Supplement** This is a supplement to PwC's primary Codification Quick reference Guide, which is available on the CFOdirect Network ( ), in Comperio, and the firm's internal AASD database.** This table highlights the primary location of prior Standards within the the Cross- reference Tool in Comperio for specific details on where the prior Standards now reside within the Codification . Broad Transactions ASC Topic/Subtopic List800 Broad Transactions815 Derivatives and Hedging815-10 Overall815-15 Embedded Derivatives815-20 Hedging General815-25 Fair Value Hedges815-30 Cash Flow Hedges815-35 Net Investment Hedges815-40 Contractsin Entity's Own Equity815-45 Weather Derivatives944-815 Financial Services Insurance820 Fair Value Measurementsand Disclosures820-10 Overall820-820 Financial Services Brokers and Dealers825 Financial Instruments825-10 Overall825-20 Registration Payment Arrangements942-825 Financial Services Depository and Lending944-825 Financial Services Insurance830 Foreign Currency Matters830-10 Overall830-20 Foreign Current Transactions830-30 Translation of Financial Statements830-230 Statement ofCash Flows830-740 Income Taxes946-830 Financial Services Investment Companies835 Interest840 Leases840-10 Overall840-20

6 Operating Leases840-30 Capital Leases840-40 Sale and Leaseback Transactions974-840 Real Estate Real Estate Investment Trusts978-840 Real Estate Time-Sharing Activities860 Transfers and Servicing860-10 Overall860-20 Sales of Financial Assets860-30 Secured Borrowing and Collateral860-40 Transfers to Qualifying SpecialPurposes Entities860-50 Servicing Assets and LiabilitiesASC Section List05 Overview and Background10 Objectives15 Scope and Scope Exceptions20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement40 Derecognition45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations60 Relationships65 Transition and Open Effective Date Information70 Grandfathered Guidance75 XBRL DefinitionsS99 SEC MaterialsNote: In addition to Section S99, an "S" preceding anySection number denotes SEC : ASC260-10-S55 Selected Accounting Standards and Where They Now Reside**DerivativesHedgingOther Broad TransactionsAccounting StandardFASB CodificationAccounting StandardFASB CodificationAccounting StandardFASB CodificationDefinitionFAS 133, par.

7 6, 9 ASC 815-10 -15 Eligibility/DIG G2 ASC 815-20-55-111 Example 8 TransfersFAS 140/FAS 166**ASC 860, **Not yet codifiedFSPEITF 00-19 -2 ASC 825-20 DesignationDIG G13 ASC 815-20-55-88 Example 4 FAS 156 ASC 860-50 -35 and 860-50-50 -5 Scope exceptionsFAS 133, par. 10 ASC 815-10 -15 FAS 133, par. 20c, 28cASC 815-20-25-94 ConsolidationsFIN 46R/FAS 167**ASC 810, **Not yet codifiedFAS 133, par. 11aASC 815-10 -15-74 FAS 133, par. 29 ASC 815-20-25-15 ARB 51 ASC 810-10 EITF 07-5 ASC 815-40 -15 FAS 133, par. 32 ASC 815-30-40-1 thru 3 FAS 160 ASC 810-10 -65 -1 EITF 00-19 ASC 815-40 FAS 133, par. 40aASC 815-20-25-61 EITF 96-16 ASC 810-10 -25 -1 thru 14 DIG A6 DIG A10 ASC 815-10 -55 ASC 815-10 -15 Hedge effectivenessand ineffectivenessFAS 133,par. 68 DIG G20 ASC 815-20-25-102 thru117 ASC 815-20-25-126, 55-209,EITF 04-5 ASC 810-20 -25 -1 thru 20, and810-20-55-1 thru 16 DIG A12 ASC 815-10 -55-99 thru 110and 35-33 EITF 85-12 ASC 810-10 -25 -15 DIG C12 ASC 815-10 -15-39 FAS 133, par.

8 120cASC 815-25-55-53 Example 9 LeasingFAS 13 ASC 840 EmbeddedFAS 133, par. 12, 13, 61 ASC 815-15 -25 FAS 138 FV ExampleASC 815-25-55-72 Example 11 FAS 98 ASC 840-40 DerivativesDIG B16 ASC 815-15 -25-42 thru 43,DIG G7 Method 1 ASC 815-30-35-16 EITF 97-10 ASC 840-40 -55and 815-15-55 -13 DIG G7 Method 2 ASC 815-30-35-25 EITF 01-8 ASC 840-10 -15 /55 DIG B38 ASC 815-10 -15-107 thru 109 DIG G7 Method 3 ASC 815-30-35-31 EITF 00-13 ASC 360-20 -15/55 DIG B39 ASC 815-15 -25-37 thru 39, andDIG H8 ASC 815-35-35 ForeignFAS 52 ASC 830815-15 -55 -25 DIG E7 ASC 815-20-35 CurrencyEITF D-55 ASC830-10 -45 -12 and 830-10 -55 -24 EITF D-109 ASC 815-10 -S99-3 MattersThe Codification is available in Comperio ( ), PwC s global library of Accounting literature. Comperio includes several new features and a demo to assistPwC staff and Comperio subscribers in navigating the Codification .

9 PwC clients and friends can obtain a free 30-day trial Questions about topicscontained in this document should be directed to your PwC engagement team or members of the Financial Instruments team in the National Professional Services Resources