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See Subtopic 10, Overall, of Topic 810, Consolidation: o The number of FASB Sections in the Subtopic is o The number of SEC Sections in the Subtopic is The titles of the Subsections in Section 50 of Subtopic 10 of Topic 825? O O You are a member of an audit team for a reporting entity that is a SEC registrant. o "The provisions of the Codification need not be applied to immaterial items." (FASB ASC paragraph 105-10-05-6) o You are preparing annual financial statements and are told not to worry about accounting for an expense because it is immaterial at less than 5% of that expense item. (e.g. $4 expense with ending balance of $100 account balance 4%