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Appendix B: Technical references and abbreviations

Technical references
ASC 932 Accounting Standards Codification 932, Extractive
Activities – Oil and Gas

ASC 942 Accounting Standards Codification 942, Financial
Services-Depository and Lending

ASU 2017-13 Amendments to SEC Paragraphs Pursuant to the Staff
Announcement at the July 20, 2017 EITF Meeting and
Rescission of Prior SEC Staff Announcements and Observer
Comments (SEC Update)

ASU 2018-01 Leases (Topic 842): Land Easement Practical Expedient for
Transition to Topic 842

ASU 2018-10 Codification Improvements to Topic 842, Leases

ASU 2018-11 Leases (Topic 842): Targeted Improvements

CON 6 FASB Statement of Financial Accounting Concepts No. 6 –
Elements of Financial Statements

IFRS 16 International Financial Reporting Standards 16, Leases

Abbreviation / acronym Definition

ARM Accounting and Reporting Manual

ASC Accounting Standards Codification

ASU Accounting Standards Update

BCG Business combinations guide

Consolidation and equity method of accounting
CG
guide
EITF Emerging Issues Task Force

FSP Financial statement presentation guide

IASB International Accounting Standards Board

IFRS International Financial Reporting Standards

LG Leases guide

RR Revenue recognition guide

TX Income taxes guide

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