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Appendix B: Technical references

and abbreviations

The following tables provide a list of the technical references and definitions for the abbreviations and
acronyms used within this guide.

Technical references
ASC 250 Accounting Standards Codification 250, Accounting
Changes and Error Corrections

ASC 310 Accounting Standards Codification 310, Receivables

ASC 340 Accounting Standards Codification 340, Other Assets and
Deferred Costs

ASC 350 Accounting Standards Codification 350, Intangibles –
Goodwill and Other

ASC 360 Accounting Standards Codification 360, Property, Plant,
and Equipment

ASC 606 Accounting Standards Codification 606, Revenue from
Contracts with Customers

ASC 610-20 Accounting Standards Codification 610-20, Other Income –
Gains and Losses from the Derecognition of Nonfinancial
Assets

ASC 740 Accounting Standards Codification 740, Income Taxes

ASC 805 Accounting Standards Codification 805, Business
Combinations

ASC 830 Accounting Standards Codification 830, Foreign Currency
Matters

ASC 835 Accounting Standards Codification 835, Interest

ASC 840 Accounting Standards Codification 840, Leases

ASC 842 Accounting Standards Codification 842, Leases

ASC 850 Accounting Standards Codification 850, Related Party
Disclosures

ASC 930 Accounting Standards Codification 930, Extractive
Activities – Mining

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