Bank Accounting Advisory Series 2018
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- APPENDIXES Appendix A. Commonly Used Abbreviations and Terms Bank Accounting Advisory Series 282 August 2018 Abbreviation
- APPENDIXES Appendix B. Commonly Used Pre-Codification References Bank Accounting Advisory Series 283 August 2018 Appendix B.
- APPENDIXES Appendix B. Commonly Used Pre-Codification References Bank Accounting Advisory Series 284 August 2018 Pre-codification reference
- APPENDIXES Appendix B. Commonly Used Pre-Codification References Bank Accounting Advisory Series 285 August 2018 Pre-codification reference
- APPENDIXES Appendix B. Commonly Used Pre-Codification References Bank Accounting Advisory Series 286 August 2018 Pre-codification reference
- APPENDIXES Appendix C. Commonly Used FASB Codification References Bank Accounting Advisory Series 287 August 2018 Appendix C.
- APPENDIXES Appendix C. Commonly Used FASB Codification References Bank Accounting Advisory Series 288 August 2018 FASB codification reference
APPENDIXES Appendix A. Commonly Used Abbreviations and Terms Bank Accounting Advisory Series 282 August 2018 Abbreviation or term Definition LIHTC low-income housing tax credit LOCOM lower of cost or fair value MBS mortgage-backed security MSR mortgage servicing right NCI noncontrolling interest NOL net operating loss NPL nonperforming loan OCA Office of the Chief Accountant (OCC) OCC Office of the Comptroller of the Currency OREO other real estate owned OTTI other-than-temporary impairment PBE public business entity PCC Private Company Council PCCR purchased credit card relationships PCD purchased financial assets with credit deterioration PCI purchased credit impaired loans (i.e., loans within the scope of ASC 310-30) PMI private mortgage insurance provision provision for loan and lease losses (call report) RC Call report schedule RC—Balance Sheet RC-B Call report schedule RC-B—Securities RC-F Call report schedule RC-F—Other Assets RC-N Call report schedule RC-N—Past Due and Nonaccrual Loans, Leases, and Other Assets RC-R Call report schedule RC-R—Regulatory Capital RI Call report schedule RI—Income Statement RI-E Call report schedule RI-E—Explanations ROU Right-of-use SBA Small Business Administration SEC U.S. Securities and Exchange Commission SFAS Statement of Financial Accounting Standards SFR single family residential TDR troubled debt restructuring USC U.S. Code VA U.S. Department of Veterans Affairs VIE variable interest entity APPENDIXES Appendix B. Commonly Used Pre-Codification References Bank Accounting Advisory Series 283 August 2018 Appendix B. Commonly Used Pre-Codification References Pre-codification reference FASB codification reference APB 12 Accounting Principles Opinion No. 12, Omnibus Opinion—1967 ASC 710-10 APB 21 Accounting Principles Opinion No. 21, Interest on Receivables and Payables ASC 835-30 APB 29 Accounting Principles Opinion No. 29, Accounting for Nonmonetary Transactions ASC 845 ARB 43 Chapter 7A Accounting Research Bulletin No. 43, Restatement and Revision of Accounting Research Bulletins ASC 852-20 EITF 00-19 Emerging Issues Task Force Consensus No. 00-19, Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock ASC 815-40 EITF 01-07 Emerging Issues Task Force Consensus No. 01-7, Creditor’s Accounting for a Modification or Exchange of Debt Instruments ASC 310-20 EITF 06-04 Emerging Issues Task Force Consensus No. 06-4, Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements ASC 715-60 EITF 06-05 Emerging Issues Task Force Consensus No. 06-5, Accounting for Purchases of Life Insurance Determining the Amount That Could be Realized in Accordance with FASB Technical Bulletin No. 85-4, Accounting for Purchases of Life Insurance ASC 325-30 EITF 85-01 Emerging Issues Task Force Consensus No. 85-01, Classifying Notes Received for Capital Stock ASC 310-10 ASC 505-10 EITF 85-13 Emerging Issues Task Force Consensus No. 85-13, Sale of Mortgage Servicing Rights on Mortgages Owned by Others ASC 860-50-40 EITF 87-19 Emerging Issues Task Force Consensus No. 87-19, Substituted Debtors in a Troubled Debt Restructuring ASC 310-40 EITF 88-18 Emerging Issues Task Force Consensus No. 88-18, Sale of Future Revenues ASC 470-10-35 EITF 88-25 Emerging Issues Task Force Consensus No. 88-25, Ongoing Accounting and Reporting for a Newly Created Liquidating Bank ASC 942-810-45 EITF 89-13 Emerging Issues Task Force Consensus No. 89-13, Accounting for the Cost of Asbestos Removal ASC 410-30 EITF 90-08 Emerging Issues Task Force Consensus No. 90-08, Capitalization of Costs to Treat Environmental Contamination ASC 410-30-25 EITF 99-20 Emerging Issues Task Force Issue No. 99-20, Recognition of Interest Income and Impairment on Purchased Beneficial Interests and Beneficial Interests That Continue to Be Held by a Transferor in Securitized Financial Assets ASC 325-40 ASC 320-10-35 EITF D-80 Emerging Issues Task Force Topic D-80, Application of FASB Statements No. 5 and No. 114 to a Loan Portfolio ASB 310-10-35 EITF 96-11 Emerging Issues Task Force Consensus No. 96-11, Accounting for Forward Contracts and Purchased Options to Acquire Securities Covered by FASB Statement No. 115 ASC 815-10 APPENDIXES Appendix B. Commonly Used Pre-Codification References Bank Accounting Advisory Series 284 August 2018 Pre-codification reference FASB codification reference FIN 45 FASB Interpretation No. 45, Guarantor’s Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others—An Interpretation of FASB Statements No. 5, 57, 107 and Rescission of FASB Interpretation No. 34 ASC 460 FIN 46( R) FASB Interpretation No. 46, Consolidation of Variable Interest Entities—An Interpretation of ARB No. 51 ASC 810-10 FIN 48 FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes—An Interpretation of FASB Statement No. 109 ASC 740-10-25 FSP FAS 115-1 FASB Staff Position No. FAS 115-1, The Meaning of Other-Than- Temporary Impairment and Its Application to Certain Investments ASC 320-10 FSP FAS 157-4 FASB Staff Position No. FAS 157-4, Determining Fair Value When the Volume and Level of Activity for the Asset or Liability Have Significantly Decreased and Identifying Transactions That Are Not Orderly ASC 820-10-35 FTB 85-4 FASB Technical Bulletin No. 85-4, Accounting for Purchases of Life Insurance ASC 325-30 PB 5 AICPA Practice Bulletin 5, Income Recognition on Loans to Financially Troubled Countries ASC 942-310-35 SAB 59 SEC Staff Accounting Bulletin No. 59 as codified in SAB Topic 5.M, Other Than Temporary Impairment of Certain Investments in Debt and Equity Securities ASC 320-10-S99 SAB 109 Staff Accounting Bulletin No. 109, Written Loan Commitments Recorded at Fair Value Through Earnings ASC 815-10-S99 SFAS 5 Statement of Financial Accounting Standard No. 5, Accounting for Contingencies ASC 450 SFAS 13 Statement of Financial Accounting Standard No. 13, Accounting for Leases ASC 840-30 SFAS 15 Statement of Financial Accounting Standard No. 15, Accounting by Debtors and Creditors to Troubled Debt Restructurings ASC 310-40 SFAS 52 Statement of Financial Accounting Standard No. 52, Foreign Currency Translation ASC 830 SFAS 65 Statement of Financial Accounting Standard No. 65, Accounting for Certain Mortgage Banking Activities ASC 310-10-35 ASC 948-10 SFAS 66 Statement of Financial Accounting Standard No. 66, Accounting for Sales of Real Estate ASC 360-20 SFAS 67 Statement of Financial Accounting Standard No. 67, Accounting for Costs and Initial Rental Operations of Real Estate Projects ASC 970-340 SFAS 87 Statement of Financial Accounting Standard No. 87, Employers’ Accounting for Pensions ASC 715-30 SFAS 91 Statement of Financial Accounting Standard No. 91, Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases ASC 310-20 SFAS 98 Statement of Financial Accounting Standard No. 98, Accounting for Leases ASC 840-40 SFAS 106 Statement of Financial Accounting Standard No. 106, Employers’ Accounting for Postretirement Benefits Other Than Pensions ASC 715-60 ASC 715-10 APPENDIXES Appendix B. Commonly Used Pre-Codification References Bank Accounting Advisory Series 285 August 2018 Pre-codification reference FASB codification reference SFAS 109 Statement of Financial Accounting Standard No. 109, Accounting for Income Taxes ASC 740 SFAS 114 Statement of Financial Accounting Standard No. 114, Accounting for Creditors for Impairment of a Loan ASC 310-10-35 ASC 310-40-35 SFAS 115 Statement of Financial Accounting Standard No. 115, Accounting for Certain Investments in Debt and Equity Securities ASC 320 SFAS 118 Statement of Financial Accounting Standard No. 118, Accounting by Creditors for Impairment of a Loan ASC 310 SFAS 123R Statement of Financial Accounting Standard No. 123R, Accounting for Share-Based Payment ASC 715-10-15 SFAS 133 Statement of Financial Accounting Standard No. 133, Accounting for Derivative Instruments and Hedging Activities ASC 815-10-15 ASC 815-20-25 SFAS 140 Statement of Financial Accounting Standard No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (replaced SFAS 125) ASC 860 SFAS 141R Statement of Financial Accounting Standard No. 141R, Business Combinations ASC 805 SFAS 144 Statement of Financial Accounting Standard No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets ASC 360-10 SFAS 146 Statement of Financial Accounting Standard No. 146, Accounting for Costs Associated with Exit or Disposal Activities ASC 420-10 SFAS 149 Statement of Financial Accounting Standard No. 149, Amendment of Statement 133 on Derivative Instruments and Hedging Activities ASC 815-10 SFAS 150 Statement of Financial Accounting Standard No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity ASC 480-10 SFAS 154 Statement of Financial Accounting Standard No. 154, Accounting Changes and Error Corrections ASC 250-10 SFAS 157 Statement of Financial Accounting Standard No. 157, Fair Value Measurements ASC 820-10 SFAS 159 Statement of Financial Accounting Standard No. 159, The Fair Value Option for Financial Assets and Financial Liabilities ASC 825-10 SFAS 160 Statement of Financial Accounting Standard No. 160, Noncontrolling Interests in Consolidated Financial Statements ASC 810-10 SFAS 166 Statement of Financial Accounting Standard No. 166, Accounting for Transfers of Financial Assets (amended SFAS 140) ASC 860-10 SFAS 167 Statement of Financial Accounting Standard No. 167, Amendments to FASB Interpretation No. 46R ASC 810-10 SOP 01-6 AICPA Statement of Position 01-06, Accounting by Certain Entities (Including Entities with Trade Receivables) That Lend to or Finance the Activities of Others ASC 942-10 ASC 310-10 SOP 03-3 AICPA Statement of Position 03-3, Accounting for Certain Loans or Debt Securities Acquired in a Transfer ASC 310-30 SOP 98-1 AICPA Statement of Position 98-01, Accounting for the Costs of Computer Software Developed or Obtained for Internal Use ASC 350-40 APPENDIXES Appendix B. Commonly Used Pre-Codification References Bank Accounting Advisory Series 286 August 2018 Pre-codification reference FASB codification reference SOP 98-5 AICPA Statement of Position 98-05, Reporting on the Costs of Start- up Activities ASC 720-15 APPENDIXES Appendix C. Commonly Used FASB Codification References Bank Accounting Advisory Series 287 August 2018 Appendix C. Commonly Used FASB Codification References FASB codification reference Pre-codification reference ASC 250-10 Accounting Standards Codification Topic 250-10, Accounting Changes and Error Correction—Overall SFAS 154 ASC 310-10 Accounting Standards Codification Topic 310-10, Receivables—Overall SFAS 65 SOP 01-6 SFAS 114 ASC 310-20 Accounting Standards Codification Topic 310-20, Receivables— Nonrefundable Fees and Other Costs SFAS 91 ASC 310-30 Accounting Standards Codification Topic 310-30, Receivables—Loans and Debt Securities Acquired with Deteriorated Credit Quality SOP 03-3 ASC 310-40 Accounting Standards Codification Topic 310-40, Receivables— Troubled Debt Restructurings by Creditors SFAS 15 SFAS 114 EITF 87-19 ASC 320 Accounting Standards Codification Topic 320, Investments—Debt and Equity Securities SFAS 115 ASC 320-10 Accounting Standards Codification Topic 320-10, Investments—Debt and Equity Securities—Overall FSP FAS 115-1 ASC 320-10-S99 Accounting Standards Codification Topic 320-10-S99, Investments— Debt and Equity Securities—Overall—SEC Materials SAB 59 ASC 325-30 Accounting Standards Codification Topic 325-30, Investments—Other— Investments in Insurance Contracts FTB 85-4 EITF 06-5 ASC 325-40 Accounting Standards Codification Topic 325-40, Investments—Other— Beneficial Interests in Securitized Financial Assets EITF 99-20 FSP FAS 115-1 ASC 326 Accounting Standards Codification Topic 326, Financial Instruments – Credit Losses N/A ASC 350-20 Accounting Standards Codification Topic 350-20, Intangibles—Goodwill and Other— Goodwill SFAS 142 ASC 360-20 Accounting Standards Codification Topic 360-20, Property, Plant, and Equipment— Real Estate Sales SFAS 66 ASC 420-10 Accounting Standards Codification Topic 420-10, Exit or Disposal Cost Obligations— Overall SFAS 146 ASC 450 Accounting Standards Codification Topic 450, Contingencies SFAS 5 ASC 460 Accounting Standards Codification Topic 460, Guarantees FIN 45 ASC 470-10-35 Accounting Standards Codification Topic 470-10-35, Debt—Overall— Subsequent Measurement EITF 88-18 ASC 480-10 Accounting Standards Codification Topic 480-10, Distinguishing Liabilities from Equity—Overall SFAS 150 ASC 606 Accounting Standards Codification Topic 606, Revenue from Contracts with Customers N/A ASC 610 Accounting Standards Codification Topic 610, Other Income N/A ASC 710-10 Accounting Standards Codification Topic 710-10, Compensation— General—Overall APB 12 ASC 715 Accounting Standards Codification Topic 715, Compensation— Retirement Benefits SFAS 106 APPENDIXES Appendix C. Commonly Used FASB Codification References Bank Accounting Advisory Series 288 August 2018 FASB codification reference Pre-codification reference ASC 715-10-15 Accounting Standards Codification Topic 715-10-15, Compensation— Retirement Benefits—Overall—Scope SFAS 123R ASC 715-30 Accounting Standards Codification Topic 715-30, Compensation— Retirement Benefits—Defined Benefit Plans—Pension SFAS 87 ASC 715-60 Accounting Standards Codification Topic 715-60, Compensation— Retirement Benefits—Defined Benefit Plans—Other Postretirement EITF 06-4 ASC 720-15 Accounting Standards Codification Topic 720-15, Other Expenses— Start-Up Costs SOP 98-5 ASC 740 Accounting Standards Codification Topic 740, Income Taxes SFAS 109 ASC 740-10-25 Accounting Standards Codification Topic 740-10-25, Income Taxes— Overall— Recognition FIN 48 ASC 805 Accounting Standards Codification Topic 805, Business Combinations SFAS 141R ASC 810-10 Accounting Standards Codification Topic 810-10, Consolidation— Overall FIN 46( R) SFAS 167 SFAS 160 ASC 815-10 Accounting Standards Codification Topic 815-10, Derivatives and Hedging—Overall SFAS 149 ASC 815 Accounting Standards Codification Topic 815, Derivatives and Hedging SFAS 133 EITF 00-19 ASC 820-10 Accounting Standards Codification Topic 820-10, Fair Value Measurements and Disclosures—Overall SFAS 157 ASC 825-10 Accounting Standards Codification Topic 825-10, Financial Instruments—Overall SFAS 159 ASC 830 Accounting Standards Codification Topic 830, Foreign Currency Matters SFAS 52 ASC 835-30 Accounting Standards Codification Topic 835-30, Interest—Imputation of Interest APB 21 ASC 840-30 Accounting Standards Codification Topic 840-30, Leases—Capital Leases SFAS 13 ASC 840-40 Accounting Standards Codification Topic 840-40, Leases—Sale- Leaseback Transactions SFAS 98 ASC 842 Accounting Standards Codification Topic 842, Leases N/A ASC 845 Accounting Standards Codification Topic 845, Nonmonetary Transactions APB 29 ASC 852-20 Accounting Standards Codification Topic 852-20, Reorganizations— Quasi- Reorganizations ARB 43 Chapter 7A ASC 860-10 Accounting Standards Codification Topic 860-10, Transfers and Servicing—Overall SFAS 166 ASC 860-50-40 Accounting Standards Codification Topic 860-50-40, Transfers and Servicing— Servicing Assets and Liabilities—Derecognition EITF 85-13 ASC 940-810-45 Accounting Standards Codification Topic 940-810-45, Financial Services—Brokers and Dealers—Consolidation—Other Presentation EITF 88-25 ASC 942-310-35 Accounting Standards Codification Topic 942-310-35, Financial Services—Depository and Lending—Receivables—Recognition PB 5 ASC 970-340 Accounting Standards Codification Topic 970-340, Real Estate— General—Other Assets and Deferred Costs SFAS 67 Document Outline
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