Awesome Technical Accounting

• FASB Accounting Standards Codification The single source of authoritative US GAAP, searchable online (free Basic View).
• Financial Accounting Standards Board (FASB) Standard setter for US GAAP; publishes Accounting Standards Updates, exposure drafts, and project updates.
• IFRS Foundation (IASB) Issuer of IFRS Accounting Standards used in 140+ jurisdictions, with a free register of issued standards.
• SEC EDGAR Full-Text Search Full-text search across public company filings; the primary corpus for disclosure research and benchmarking.
• SEC Financial Reporting Manual Division of Corporation Finance staff guidance on SEC financial statement requirements.
• SEC Staff Accounting Bulletins SEC staff interpretations on accounting and disclosure (e.g., materiality and revenue).
• AICPA & CIMA Audit and accounting guides, Technical Questions and Answers, and the Center for Plain English Accounting.

• BDO Accounting Standards & Reporting Matters Blueprints, bulletins, and newsletters on US GAAP and SEC developments.
• Deloitte Accounting Research Tool (DART) Deloitte's Roadmap series and manuals, much of it free with registration.
• Deloitte IAS Plus Free global IFRS and US GAAP news, standards summaries, and resources.
• EY AccountingLink EY's Financial Reporting Developments publications, Technical Line guidance, and quarterly briefs.
• Grant Thornton Insights Accounting and reporting bulletins, New Developments Summaries, and quarterly updates.
• KPMG Financial Reporting View KPMG's hub of handbooks, hot topics, and CPE-eligible insights on US GAAP, IFRS, and SEC reporting.
• PwC Viewpoint PwC's accounting and reporting guides, In briefs, and In depths (free registration).
• RSM Financial Reporting Resource Center Bi-weekly Financial Reporting Insights and topic-organized accounting guidance.

Deloitte

• Revenue recognition Roadmap to applying ASC 606.

EY

• Accounting changes and error corrections Financial Reporting Developments on ASC 250.
• Asset retirement obligations Financial Reporting Developments on ASC 410.
• Business combinations Financial Reporting Developments on ASC 805.
• Certain investments in debt and equity securities Financial Reporting Developments on ASC 320 and ASC 321.
• Consolidation Financial Reporting Developments on ASC 810.
• Credit impairment under ASC 326 Financial Reporting Developments on the CECL model.
• Derivatives and hedging Financial Reporting Developments on ASC 815.
• Disaggregation of income statement expenses Financial Reporting Developments on ASU 2024-03 (DISE).
• Earnings per share Financial Reporting Developments on ASC 260.
• Equity method investments and joint ventures Financial Reporting Developments on ASC 323.
• Fair value measurement Financial Reporting Developments on ASC 820.
• Foreign currency matters Financial Reporting Developments on ASC 830.
• Gains and losses from the derecognition of nonfinancial assets Financial Reporting Developments on ASC 610-20.
• Impairment or disposal of long-lived assets Financial Reporting Developments on ASC 360.
• Income taxes Financial Reporting Developments on ASC 740.
• Intangibles, goodwill and other Financial Reporting Developments on ASC 350.
• Issuer's accounting for debt and equity financings Financial Reporting Developments on debt and equity financings.
• Lease accounting Financial Reporting Developments on ASC 842.
• Pro forma financial information Guide to applying Article 11 of Regulation S-X.
• Real estate project costs Financial Reporting Developments on real estate project costs.
• Revenue from contracts with customers Financial Reporting Developments on ASC 606.
• Share-based payment Financial Reporting Developments on ASC 718.
• Statement of cash flows Financial Reporting Developments on ASC 230.
• Transfers and servicing of financial assets Financial Reporting Developments on ASC 860.
• US GAAP versus IFRS: the basics Comparison of US GAAP and IFRS Accounting Standards.

KPMG

• Accounting changes and error corrections Handbook on ASC 250.
• Accounting for bankruptcies Handbook on ASC 852 reorganizations and liquidations.
• Accounting for income taxes Handbook on ASC 740.
• AI and automation in financial reporting Guide to applying AI and automation in the reporting process.
• Asset acquisitions Handbook on ASC 805-50.
• Bitcoin custodians Whitepaper on the role of custodians in bitcoin adoption and ownership.
• Business combinations Handbook on ASC 805 and noncontrolling interests.
• Climate risk in the financial statements Handbook on the effects of climate risk on the financial statements.
• Consolidation Handbook on ASC 810 (VIE and voting interest models).
• Contingencies, commitments and guarantees Handbook on ASC 450 and ASC 460.
• Credit impairment Handbook on the ASC 326 CECL model.
• Crypto asset lending Lenders' accounting for loans of crypto intangible assets.
• Crypto intangible assets Accounting and reporting for crypto intangible assets under ASC 350-60.
• Crypto intangible assets (investment companies) Investment company accounting for crypto intangible assets.
• Crypto staking activities Accounting for crypto staking rewards.
• Debt and equity financing Handbook on debt versus equity classification and financing transactions.
• Derivatives and hedging Handbook on ASC 815.
• Digital assets: IFRS vs US GAAP How digital-asset accounting differs between IFRS and US GAAP.
• Discontinued operations and held-for-sale disposal groups Handbook on ASC 205-20 and ASC 360-10.
• Earnings per share Handbook on ASC 260.
• Economic disruption Handbook on accounting through economic disruption and uncertainty.
• Employee benefits Handbook on ASC 712 and ASC 715.
• Equity method of accounting Handbook on ASC 323.
• Fair value measurement Handbook on ASC 820.
• Financial statement presentation Handbook on overall financial statement presentation.
• Foreign currency Handbook on ASC 830.
• GHG emissions reporting Handbook on greenhouse gas emissions reporting.
• Going concern Handbook on the ASC 205-40 going concern assessment.
• IFRS compared to US GAAP Handbook comparing IFRS Accounting Standards to US GAAP.
• IFRS vs US GAAP: CARES Act CARES Act accounting under IFRS compared to US GAAP.
• Impairment of nonfinancial assets Handbook on goodwill, intangible, and long-lived asset impairment.
• Internal control over financial reporting Handbook on designing and evaluating ICFR.
• Inventory Handbook on ASC 330.
• Investment companies Handbook on ASC 946.
• Investments Handbook on debt and equity securities (ASC 320 and ASC 321).
• Leases Handbook on ASC 842.
• Long-duration contracts (insurance) Handbook on the LDTI insurance standard (ASU 2018-12).
• NFTs Accounting for nonfungible tokens.
• Public offerings: non-US issuers Filing requirements for non-US issuers in US public offerings.
• Public offerings: US issuers Filing requirements for US issuers in public offerings.
• Real estate lessor guide ASC 842 lessor accounting for real estate.
• Real estate revenue ASC 606 revenue for real estate.
• Reference rate reform Handbook on ASC 848 (LIBOR transition).
• Research and development Handbook on ASC 730.
• Revenue for franchisors ASC 606 revenue for franchisors.
• Revenue for software and SaaS ASC 606 revenue for software and SaaS.
• Revenue recognition Handbook on ASC 606.
• SEC reporting for business combinations Regulation S-X Rule 3-05 and Article 11 pro forma requirements.
• Segment reporting Handbook on ASC 280 (post ASU 2023-07).
• Service concession arrangements Handbook on ASC 853.
• Share-based payment Handbook on ASC 718.
• Software and website costs Handbook on ASC 350-40 and ASC 985-20.
• Stablecoins Accounting and reporting considerations for stablecoins.
• Statement of cash flows Handbook on ASC 230.
• Tax credits Handbook on accounting for tax credits and credit investments.
• Transfers and servicing of financial assets Handbook on ASC 860.

PwC

• Bankruptcies and liquidations Guide on ASC 852.
• Business combinations and noncontrolling interests Guide on ASC 805 and ASC 810.
• Consolidation Guide on ASC 810 (VIEs and voting interests).
• Crypto assets Guide to accounting for crypto assets.
• Derivatives and hedging Guide on ASC 815.
• Equity method investments and joint ventures Guide on ASC 323.
• Fair value measurements Guide on ASC 820.
• Financial statement presentation Guide on overall financial statement presentation.
• Financing transactions Guide on debt, equity, and financing arrangements.
• Foreign currency Guide on ASC 830.
• Health care entities Industry guide for health care entities.
• IFRS and US GAAP: similarities and differences Comparison of IFRS and US GAAP.
• Income taxes Guide on ASC 740.
• Insurance contracts Guide on ASC 944 for insurance entities (post ASU 2018-12).
• Inventory Guide on ASC 330.
• Investment companies Industry guidance for investment companies (ASC 946).
• Leases Guide on ASC 842.
• Loans and investments Guide on loans and debt and equity investments.
• Not-for-profit entities Guide on ASC 958.
• Pensions and other employee benefits Guide on ASC 715.
• Pharmaceutical and life sciences Industry GAAP issues and solutions.
• Property, plant, equipment and other assets Guide on ASC 360.
• Reference rate reform Guide on ASC 848.
• Revenue from contracts with customers Guide on ASC 606.
• Stock-based compensation Guide on ASC 718.
• Transfers and servicing of financial assets Guide on ASC 860.
• Utilities and power companies Industry guide for utilities and power companies.

Baker Tilly

• ASC 606 revenue recognition e-book E-book on applying ASC 606.
• ASC 606 revenue recognition resource page Hub of ASC 606 revenue recognition resources.
• ASC 842 compliance for nonpublic entities What nonpublic entities can expect under ASC 842.
• ASC 842 leases guidebook Guidebook on adapting lease accounting to ASC 842.
• Lease accounting resource page Hub of ASC 842 and GASB 87 lease accounting resources.

BDO

• Accounting for cryptocurrencies Blueprint on accounting for crypto assets.
• Accounting for leases under ASC 842 Guide on lessee and lessor accounting under ASC 842.
• COVID-19 accounting and reporting considerations Accounting and reporting considerations arising from COVID-19.
• Financial reporting considerations for tariffs Financial reporting implications of tariffs.
• Identifying performance obligations in the software industry Supplement to the ASC 606 Blueprint for software.
• Lease accounting for the retail and restaurant industries Blueprint on ASC 842 for retail and restaurant entities.
• Revenue recognition under ASC 606 Blueprint on ASC 606.
• Understanding GASB Implementation Guide No. 2025-1 Public sector guidance on GASB Implementation Guide 2025-1.

CLA

• Applying Topic 606 using various contract examples ASC 606 illustrated with contract examples.
• How to apply new revenue recognition rules to your construction company ASC 606 for construction companies.
• Impact of revenue recognition standards Overview of the impact of ASC 606.
• Independent school revenue recognition for tuition Tuition revenue recognition for independent schools.
• PPP FAQ accounting questions Accounting questions on Paycheck Protection Program loans.
• Preparing for changing revenue recognition guidelines Preparing to adopt ASC 606.
• Steps to prepare for new lease standards Steps to prepare for ASC 842.
• Technology companies and revenue recognition ASC 606 for technology companies.

Crowe

• 2024 AICPA & CIMA Conference highlights Highlights from the 2024 AICPA & CIMA Conference on SEC and PCAOB developments.
• 2024 illustrative financial statements: financial institutions Illustrative financial statements for financial institutions.
• 2025 illustrative financial statements Illustrative financial statements for 2025.
• Applying the new revenue recognition standard to financial institutions ASC 606 for financial institutions.
• Implementing the new revenue recognition standard for restaurant and retail ASC 606 for restaurant and retail entities.
• Q1 2025 accounting and financial reporting developments Quarterly accounting and financial reporting developments.
• Revenue recognition under ASC 606 Presentation on the five-step ASC 606 model.
• SEC comment letters in the life sciences industry 2025 edition of SEC comment letter trends for life sciences.

Forvis Mazars

• ASC 842 considerations and best practices Considerations and best practices for ASC 842.
• ASC 842 refresher: modifications and impairment Lease modifications and impairment under ASC 842.
• Cost Accounting Standards compliance guide Guide to Cost Accounting Standards compliance.
• Details on FASB's new public company expense disclosures DISE disclosures under ASU 2024-03.
• FASB finalizes common control lease relief Common control lease arrangements under ASC 842.
• FASB quarterly update, 1Q 2025 FASB standard-setting update for the first quarter of 2025.
• New guidance on accounting for government grants New FASB guidance on accounting for government grants.
• New JV accounting rules: fair value Joint venture formation accounting at fair value (ASU 2023-05).
• Prepared for new fair value guidance for restricted equity securities? Fair value guidance for restricted equity securities (ASU 2022-03).
• Private company accounting relief projects move forward Update on private company accounting relief projects.
• Quarterly financial reporting update Quarterly accounting and financial reporting update.
• Sale and leaseback transactions accounting refresher Sale and leaseback transactions under ASC 842.

Grant Thornton

• Applying ASC 360 to right-of-use assets Impairment of right-of-use assets under ASC 360.
• ASU 2021-09 discount rate guidance for nonpublic lessees Discount rate practical expedient for nonpublic lessees.
• Changing economic and fiscal policy: reporting considerations Accounting and financial reporting considerations of policy change.
• FASB introduces disaggregated income statement expense disclosures DISE disclosures under ASU 2024-03.
• Implementing the new revenue guidance in the technology industry ASC 606 for the technology industry.
• Leases: navigating the guidance in ASC 842 Comprehensive guide to ASC 842.
• Navigating the guidance in ASC 718, share-based payments Comprehensive guide to ASC 718.
• Revenue from contracts with customers: navigating ASC 606 and ASC 340-40 Comprehensive guide to ASC 606 and ASC 340-40.
• Sales and transfers of nonfinancial assets: applying ASC 610-20 Guide to ASC 610-20.

RSM

• A guide to accounting for derivatives and hedge accounting Guide on ASC 815.
• A guide to lease accounting Guide on ASC 842.
• A guide to lessee accounting under ASC 842 Lessee accounting under ASC 842.
• A guide to revenue recognition Guide on ASC 606.
• Accounting for income taxes: current and deferred taxes Current and deferred taxes under ASC 740.
• Early lease terminations, reduced payments and subleases Lease modification scenarios under ASC 842.
• Financial reporting implications of tariffs Accounting brief on the financial reporting implications of tariffs.
• Leases: overview of ASC 842 Overview of ASC 842.
• Lessee accounting for tenant improvement allowances Tenant improvement allowances under ASC 842.
• Lessor accounting under ASC 842 Lessor accounting under ASC 842.
• Revenue recognition considerations for consumer products ASC 606 for consumer products.
• Revenue recognition considerations for financial institutions ASC 606 for financial institutions.
• Revenue recognition considerations for not-for-profit organizations ASC 606 for not-for-profit organizations.
• Revenue recognition for business and professional services ASC 606 for business and professional services.
• Revenue recognition for federal government contractors ASC 606 for federal government contractors.
• Revenue recognition for industrial entities ASC 606 for industrial entities.
• Revenue recognition in the life sciences industry ASC 606 for life sciences.
• Revenue recognition: overview of ASC 606 Overview of ASC 606.
• US GAAP to IFRS comparisons Comparison of US GAAP and IFRS.

• Accounting Accidentally Ken Boyd, author of several "For Dummies" accounting titles, explains core accounting concepts and the CPA exam for students and professionals.
• Deep Quarry Olga Usvyatsky uses data to uncover trends in financial disclosure and reporting, from SEC comment letters to restatement red flags.
• The Dig Investigative journalist Francine McKenna digs into accounting, auditing, and governance issues at public and pre-IPO companies.
• FinAcco Insights Technical accounting articles on revenue, leases, financial instruments, crypto, and valuation from a specialist advisory firm.
• GAAPSavvy Angela Liu's field-notes newsletter on what is actually happening on the ground in corporate accounting, including revenue recognition and the accounting/AI intersection.
• TechAccountingPro Practical US GAAP research and solutions with a focus on digital-asset and crypto accounting, presentation, and audit readiness.

• Ambition, Aligned Devon Coombs (CPA, formerly Deloitte and Google Cloud) on AI strategy, finance leadership, and purpose-driven careers for finance professionals.
• Jason Staats CPA Jason Staats on running modern accounting firms, covering practice management, accounting technology, and AI tooling.

• Estimated Normal Useful Life Study by ASA – Machinery & Technical Specialties Committee Estimated Normal Useful Lives for Machinery and Equipment