https://andrewfowl.github.io/Awesome_Technical_Accounting/ A curated list of high-quality resources for technical accounting and financial reporting under US GAAP and IFRS. en-us Fri, 19 Jun 2026 02:30:22 GMT scripts/build-site.mjs https://asc.fasb.org/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#standards-authoritative-sources-fasb-accounting-standards-codification Standards & Authoritative Sources The single source of authoritative US GAAP, searchable online (free Basic View). https://www.fasb.org/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#standards-authoritative-sources-financial-accounting-standards-board-fasb Standards & Authoritative Sources Standard setter for US GAAP; publishes Accounting Standards Updates, exposure drafts, and project updates. https://www.ifrs.org/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#standards-authoritative-sources-ifrs-foundation-iasb Standards & Authoritative Sources Issuer of IFRS Accounting Standards used in 140+ jurisdictions, with a free register of issued standards. https://www.sec.gov/edgar/search/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#standards-authoritative-sources-sec-edgar-full-text-search Standards & Authoritative Sources Full-text search across public company filings; the primary corpus for disclosure research and benchmarking. https://www.sec.gov/about/divisions-offices/division-corporation-finance/financial-reporting-manual https://andrewfowl.github.io/Awesome_Technical_Accounting/#standards-authoritative-sources-sec-financial-reporting-manual Standards & Authoritative Sources Division of Corporation Finance staff guidance on SEC financial statement requirements. https://www.sec.gov/rules-regulations/staff-guidance/staff-accounting-bulletins https://andrewfowl.github.io/Awesome_Technical_Accounting/#standards-authoritative-sources-sec-staff-accounting-bulletins Standards & Authoritative Sources SEC staff interpretations on accounting and disclosure (e.g., materiality and revenue). https://www.aicpa-cima.com/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#standards-authoritative-sources-aicpa-cima Standards & Authoritative Sources Audit and accounting guides, Technical Questions and Answers, and the Center for Plain English Accounting. https://www.bdo.com/accounting-and-sec-matters https://andrewfowl.github.io/Awesome_Technical_Accounting/#firm-reference-libraries-bdo-accounting-standards-reporting-matters Firm Reference Libraries Blueprints, bulletins, and newsletters on US GAAP and SEC developments. https://dart.deloitte.com/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#firm-reference-libraries-deloitte-accounting-research-tool-dart Firm Reference Libraries Deloitte's Roadmap series and manuals, much of it free with registration. https://www.iasplus.com/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#firm-reference-libraries-deloitte-ias-plus Firm Reference Libraries Free global IFRS and US GAAP news, standards summaries, and resources. https://www.ey.com/en_us/technical/accountinglink https://andrewfowl.github.io/Awesome_Technical_Accounting/#firm-reference-libraries-ey-accountinglink Firm Reference Libraries EY's Financial Reporting Developments publications, Technical Line guidance, and quarterly briefs. https://www.grantthornton.com/insights https://andrewfowl.github.io/Awesome_Technical_Accounting/#firm-reference-libraries-grant-thornton-insights Firm Reference Libraries Accounting and reporting bulletins, New Developments Summaries, and quarterly updates. https://kpmg.com/us/en/frv.html https://andrewfowl.github.io/Awesome_Technical_Accounting/#firm-reference-libraries-kpmg-financial-reporting-view Firm Reference Libraries KPMG's hub of handbooks, hot topics, and CPE-eligible insights on US GAAP, IFRS, and SEC reporting. https://viewpoint.pwc.com/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#firm-reference-libraries-pwc-viewpoint Firm Reference Libraries PwC's accounting and reporting guides, In briefs, and In depths (free registration). https://rsmus.com/insights/financial-reporting.html https://andrewfowl.github.io/Awesome_Technical_Accounting/#firm-reference-libraries-rsm-financial-reporting-resource-center Firm Reference Libraries Bi-weekly Financial Reporting Insights and topic-organized accounting guidance. https://dart.deloitte.com/USDART/home/codification/revenue/asc606-10/roadmap-revenue-recognition https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-deloitte-revenue-recognition Big Four Accounting & Reporting Guides / Deloitte Roadmap to applying ASC 606. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb2752-07-25-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-accounting-changes-and-error-corrections Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 250. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1026-06-27-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-asset-retirement-obligations Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 410. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1616-08-21-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-business-combinations Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 805. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd03623-181us-09-18-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-certain-investments-in-debt-and-equity-securities Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 320 and ASC 321. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd02856-161us-08-22-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-consolidation Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 810. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd04488-181us-09-25-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-credit-impairment-under-asc-326 Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on the CECL model. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd05712-191us-06-05-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-derivatives-and-hedging Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 815. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd27503-251us-05-05-2026.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-disaggregation-of-income-statement-expenses Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASU 2024-03 (DISE). https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1971-09-17-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-earnings-per-share Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 260. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd02230-161us-06-27-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-equity-method-investments-and-joint-ventures Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 323. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1462-09-30-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-fair-value-measurement Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 820. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/frdbb2103-09-18-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-foreign-currency-matters Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 830. https://www.ey.com/en_us/technical/accountinglink/financial-reporting-developments-gains-and-losses-from-the-der https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-gains-and-losses-from-the-derecognition-of-nonfinancial-assets Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 610-20. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1887-08-27-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-impairment-or-disposal-of-long-lived-assets Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 360. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1150-09-11-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-income-taxes Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 740. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1499-08-25-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-intangibles-goodwill-and-other Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 350. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd13740-211us-09-30-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-issuer-s-accounting-for-debt-and-equity-financings Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on debt and equity financings. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd00195-171us-08-27-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-lease-accounting Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 842. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-sec29171-251us-12-04-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-pro-forma-financial-information Big Four Accounting & Reporting Guides / EY Guide to applying Article 11 of Regulation S-X. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1883-05-13-24.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-real-estate-project-costs Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on real estate project costs. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb3043-08-07-2025-v2.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-revenue-from-contracts-with-customers Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 606. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd06440-191us-09-11-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-share-based-payment Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 718. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd42856-07-30-2024-v2.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-statement-of-cash-flows Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 230. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1921-09-24-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-transfers-and-servicing-of-financial-assets Big Four Accounting & Reporting Guides / EY Financial Reporting Developments on ASC 860. https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-ifrs29540-261us-01-21-2026.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-ey-us-gaap-versus-ifrs-the-basics Big Four Accounting & Reporting Guides / EY Comparison of US GAAP and IFRS Accounting Standards. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-dpp-book-acct-changes-frv.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-accounting-changes-and-error-corrections Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 250. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-accounting-for-bankruptcies.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-accounting-for-bankruptcies Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 852 reorganizations and liquidations. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/accounting-for-income-taxes-frv.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-accounting-for-income-taxes Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 740. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-ai-and-automation-financial-reporting.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-ai-and-automation-in-financial-reporting Big Four Accounting & Reporting Guides / KPMG Guide to applying AI and automation in the reporting process. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-asset-acquisitions.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-asset-acquisitions Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 805-50. https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2024/019191-1A-the-importance-of-custodians-whitepaper-v2.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-bitcoin-custodians Big Four Accounting & Reporting Guides / KPMG Whitepaper on the role of custodians in bitcoin adoption and ownership. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/accounting-for-business-combinations-and-noncontrolling-interests.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-business-combinations Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 805 and noncontrolling interests. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-climate-risk-financial-statements.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-climate-risk-in-the-financial-statements Big Four Accounting & Reporting Guides / KPMG Handbook on the effects of climate risk on the financial statements. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-consolidation.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-consolidation Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 810 (VIE and voting interest models). https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-dpp-book-contingencies-frv.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-contingencies-commitments-and-guarantees Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 450 and ASC 460. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-credit-impairment.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-credit-impairment Big Four Accounting & Reporting Guides / KPMG Handbook on the ASC 326 CECL model. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2023/hot-topic-crypto-asset-lending.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-crypto-asset-lending Big Four Accounting & Reporting Guides / KPMG Lenders' accounting for loans of crypto intangible assets. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/issues-in-depth-crypto-intangible-asset-non-ic.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-crypto-intangible-assets Big Four Accounting & Reporting Guides / KPMG Accounting and reporting for crypto intangible assets under ASC 350-60. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/issues-in-depth-crypto-intangible-asset-inv-co.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-crypto-intangible-assets-investment-companies Big Four Accounting & Reporting Guides / KPMG Investment company accounting for crypto intangible assets. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/hot-topic-accounting-for-crypto-staking-ativities.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-crypto-staking-activities Big Four Accounting & Reporting Guides / KPMG Accounting for crypto staking rewards. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/debt-and-equity.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-debt-and-equity-financing Big Four Accounting & Reporting Guides / KPMG Handbook on debt versus equity classification and financing transactions. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-derivatives-hedging-accounting.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-derivatives-and-hedging Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 815. https://kpmg.com/us/en/articles/2024/digital-assets-under-ifrs-accounting-standards.html https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-digital-assets-ifrs-vs-us-gaap Big Four Accounting & Reporting Guides / KPMG How digital-asset accounting differs between IFRS and US GAAP. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-discontinued-operations.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-discontinued-operations-and-held-for-sale-disposal-groups Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 205-20 and ASC 360-10. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-earnings-per-share.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-earnings-per-share Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 260. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-dpp-handbook-ecomomic-disruption.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-economic-disruption Big Four Accounting & Reporting Guides / KPMG Handbook on accounting through economic disruption and uncertainty. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-dpp-book-employee-benefits-new.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-employee-benefits Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 712 and ASC 715. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-equity-method-of-accounting-1224.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-equity-method-of-accounting Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 323. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/FVM%20Handbook%202025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-fair-value-measurement Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 820. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-dpp-handbook-fsp.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-financial-statement-presentation Big Four Accounting & Reporting Guides / KPMG Handbook on overall financial statement presentation. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-foreign-currency.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-foreign-currency Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 830. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-ghg-emissions-reporting-dec-2024.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-ghg-emissions-reporting Big Four Accounting & Reporting Guides / KPMG Handbook on greenhouse gas emissions reporting. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-going-concern.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-going-concern Big Four Accounting & Reporting Guides / KPMG Handbook on the ASC 205-40 going concern assessment. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/ifrs-us-gaap-2024-final.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-ifrs-compared-to-us-gaap Big Four Accounting & Reporting Guides / KPMG Handbook comparing IFRS Accounting Standards to US GAAP. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2020/ifrs-us-cares-act.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-ifrs-vs-us-gaap-cares-act Big Four Accounting & Reporting Guides / KPMG CARES Act accounting under IFRS compared to US GAAP. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/impairment-of-nonfinancial-assets.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-impairment-of-nonfinancial-assets Big Four Accounting & Reporting Guides / KPMG Handbook on goodwill, intangible, and long-lived asset impairment. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2023/handbook-internal-controls-over-financial-reporting.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-internal-control-over-financial-reporting Big Four Accounting & Reporting Guides / KPMG Handbook on designing and evaluating ICFR. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/inventory.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-inventory Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 330. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-investment-companies.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-investment-companies Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 946. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-investments.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-investments Big Four Accounting & Reporting Guides / KPMG Handbook on debt and equity securities (ASC 320 and ASC 321). https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/leases-handbook.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-leases Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 842. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/fn-iid19-02-frv.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-long-duration-contracts-insurance Big Four Accounting & Reporting Guides / KPMG Handbook on the LDTI insurance standard (ASU 2018-12). https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/issues-in-depth-accounting-for-nfts.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-nfts Big Four Accounting & Reporting Guides / KPMG Accounting for nonfungible tokens. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/non-us-issuers-public-offerings-filing-requirements.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-public-offerings-non-us-issuers Big Four Accounting & Reporting Guides / KPMG Filing requirements for non-US issuers in US public offerings. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-issuers-public-offerings-filing-requirements.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-public-offerings-us-issuers Big Four Accounting & Reporting Guides / KPMG Filing requirements for US issuers in public offerings. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2023/leases-real-estate-lessors-2.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-real-estate-lessor-guide Big Four Accounting & Reporting Guides / KPMG ASC 842 lessor accounting for real estate. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/revenue-real-estate-2024.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-real-estate-revenue Big Four Accounting & Reporting Guides / KPMG ASC 606 revenue for real estate. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-reference-rate-reform-3.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-reference-rate-reform Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 848 (LIBOR transition). https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/research-and-development.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-research-and-development Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 730. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2021/us-dpp-ris-franchisors.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-revenue-for-franchisors Big Four Accounting & Reporting Guides / KPMG ASC 606 revenue for franchisors. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-revenue-software-saas.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-revenue-for-software-and-saas Big Four Accounting & Reporting Guides / KPMG ASC 606 revenue for software and SaaS. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-revenue-recognition-1224.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-revenue-recognition Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 606. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-sec-business-combinations-2025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-sec-reporting-for-business-combinations Big Four Accounting & Reporting Guides / KPMG Regulation S-X Rule 3-05 and Article 11 pro forma requirements. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-dpp-segment-reporting-handbook-post-asu-frv.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-segment-reporting Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 280 (post ASU 2023-07). https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-service-concessions.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-service-concession-arrangements Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 853. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-share-based-payments.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-share-based-payment Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 718. https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2024/handbook-software-website-costs-2.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-software-and-website-costs Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 350-40 and ASC 985-20. https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2025/stablecoins-kpmg.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-stablecoins Big Four Accounting & Reporting Guides / KPMG Accounting and reporting considerations for stablecoins. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-statement-cash-flows.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-statement-of-cash-flows Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 230. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/tax-credits.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-tax-credits Big Four Accounting & Reporting Guides / KPMG Handbook on accounting for tax credits and credit investments. https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/transfers-servicing-financial-assets.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-kpmg-transfers-and-servicing-of-financial-assets Big Four Accounting & Reporting Guides / KPMG Handbook on ASC 860. https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/bankruptcies_and_liq/assets/blguide0625.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-bankruptcies-and-liquidations Big Four Accounting & Reporting Guides / PwC Guide on ASC 852. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/business_combination/assets/pwcbuscombguide0226.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-business-combinations-and-noncontrolling-interests Big Four Accounting & Reporting Guides / PwC Guide on ASC 805 and ASC 810. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/consolidation_and_eq/assets/pwcconsolidations1225.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-consolidation Big Four Accounting & Reporting Guides / PwC Guide on ASC 810 (VIEs and voting interests). https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/crypto-assets-guide/assets/pwccryptoassetsguide0825.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-crypto-assets Big Four Accounting & Reporting Guides / PwC Guide to accounting for crypto assets. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/derivatives_and_hedg/assets/dhguide0126.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-derivatives-and-hedging Big Four Accounting & Reporting Guides / PwC Guide on ASC 815. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/equity_method_of_accounting/assets/pwcequitymethod0426.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-equity-method-investments-and-joint-ventures Big Four Accounting & Reporting Guides / PwC Guide on ASC 323. https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/fair_value_measureme/assets/pwcfairvalueguide0922.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-fair-value-measurements Big Four Accounting & Reporting Guides / PwC Guide on ASC 820. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/financial_statement_/assets/fspguide0526.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-financial-statement-presentation Big Four Accounting & Reporting Guides / PwC Guide on overall financial statement presentation. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/financing_transactio/assets/pwcfinancingguide1225.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-financing-transactions Big Four Accounting & Reporting Guides / PwC Guide on debt, equity, and financing arrangements. https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/foreign_currency/assets/pwcforeigncurrency0522.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-foreign-currency Big Four Accounting & Reporting Guides / PwC Guide on ASC 830. https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/health-care/asset/pwchealthcare0323.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-health-care-entities Big Four Accounting & Reporting Guides / PwC Industry guide for health care entities. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/ifrs_and_us_gaap_sim/assets/pwcifrsusgaap0326.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-ifrs-and-us-gaap-similarities-and-differences Big Four Accounting & Reporting Guides / PwC Comparison of IFRS and US GAAP. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/income_taxes/assets/pwcincometaxguide0326.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-income-taxes Big Four Accounting & Reporting Guides / PwC Guide on ASC 740. https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/insurance-contracts/assets/pwcinsurguide0524.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-insurance-contracts Big Four Accounting & Reporting Guides / PwC Guide on ASC 944 for insurance entities (post ASU 2018-12). https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/inventory/assets/ivguide0425.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-inventory Big Four Accounting & Reporting Guides / PwC Guide on ASC 330. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_and_repor/accounting_and_repor__6_US/9652_investment_comp_US/1_accounting_practic_US.html https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-investment-companies Big Four Accounting & Reporting Guides / PwC Industry guidance for investment companies (ASC 946). https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/leases/assets/pwcleasesguide1224.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-leases Big Four Accounting & Reporting Guides / PwC Guide on ASC 842. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/loans_and_investment/assets/pwcloansinvestments0126.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-loans-and-investments Big Four Accounting & Reporting Guides / PwC Guide on loans and debt and equity investments. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/not-for-profit-entities/assets/pwcnotforprofitguide0126.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-not-for-profit-entities Big Four Accounting & Reporting Guides / PwC Guide on ASC 958. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/pensions-and-employee-benefitspeb/assets/pwcpensionsguide0126.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-pensions-and-other-employee-benefits Big Four Accounting & Reporting Guides / PwC Guide on ASC 715. https://www.pwc.com/us/en/industries/health-industries/library/assets/pwc-2025-us-gaap-issues-and-solutions-for-pharmaceutical-and-life-sciences.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-pharmaceutical-and-life-sciences Big Four Accounting & Reporting Guides / PwC Industry GAAP issues and solutions. https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/property_plant_equip/assets/ppeguide1224.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-property-plant-equipment-and-other-assets Big Four Accounting & Reporting Guides / PwC Guide on ASC 360. https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/reference-rate-reform/Asset/rrrguide0924.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-reference-rate-reform Big Four Accounting & Reporting Guides / PwC Guide on ASC 848. https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/revenue_from_contrac/assets/rrguide092025.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-revenue-from-contracts-with-customers Big Four Accounting & Reporting Guides / PwC Guide on ASC 606. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/stockbased_compensat/assets/stockcompguide1225.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-stock-based-compensation Big Four Accounting & Reporting Guides / PwC Guide on ASC 718. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/transfers_and_servic/assets/pwcts022026.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-transfers-and-servicing-of-financial-assets Big Four Accounting & Reporting Guides / PwC Guide on ASC 860. https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/utilities_and_power_/utilities_and_power__US/upfm.html https://andrewfowl.github.io/Awesome_Technical_Accounting/#big-four-accounting-reporting-guides-pwc-utilities-and-power-companies Big Four Accounting & Reporting Guides / PwC Industry guide for utilities and power companies. https://www.bakertilly.com/insights/asc-606-revenue-recognition-ebook https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-baker-tilly-asc-606-revenue-recognition-e-book Other Firm Accounting & Reporting Guides / Baker Tilly E-book on applying ASC 606. https://www.bakertilly.com/specialties/asc-606-revenue-recognition https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-baker-tilly-asc-606-revenue-recognition-resource-page Other Firm Accounting & Reporting Guides / Baker Tilly Hub of ASC 606 revenue recognition resources. https://www.bakertilly.com/insights/breaking-down-the-complexities-of-asc-842 https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-baker-tilly-asc-842-compliance-for-nonpublic-entities Other Firm Accounting & Reporting Guides / Baker Tilly What nonpublic entities can expect under ASC 842. https://www.bakertilly.com/insights/are-you-uncertain-where-to-start-in-adapting-your-leases-accounting-to-the- https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-baker-tilly-asc-842-leases-guidebook Other Firm Accounting & Reporting Guides / Baker Tilly Guidebook on adapting lease accounting to ASC 842. https://www.bakertilly.com/specialties/asc-842-lease-accounting https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-baker-tilly-lease-accounting-resource-page Other Firm Accounting & Reporting Guides / Baker Tilly Hub of ASC 842 and GASB 87 lease accounting resources. https://arch.bdo.com/getContentAsset/0e733aae-351f-4d6f-b697-39ebb6f76767/bb620d56-5e9c-4774-8d17-fb9323eefdf4/ASSR-Accounting-for-Cryptocurrencies.pdf?language=en https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-bdo-accounting-for-cryptocurrencies Other Firm Accounting & Reporting Guides / BDO Blueprint on accounting for crypto assets. https://www.bdo.com/getmedia/1b712239-4dfc-4cab-b110-0055962b25d8/ASSR-Accounting-for-Leases-under-ASC842-FINAL.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-bdo-accounting-for-leases-under-asc-842 Other Firm Accounting & Reporting Guides / BDO Guide on lessee and lessor accounting under ASC 842. https://www.bdo.com/getmedia/e94e95a6-369f-4600-a83d-458859397b78/COVID-19-Accounting-Reporting-and-Other-Related-Considerations-%281%29.pdf?ext=.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-bdo-covid-19-accounting-and-reporting-considerations Other Firm Accounting & Reporting Guides / BDO Accounting and reporting considerations arising from COVID-19. https://arch.bdo.com/getContentAsset/eda42da4-d9cd-4ee6-afc1-47081c4ede33/bb620d56-5e9c-4774-8d17-fb9323eefdf4/Financial-Reporting-Implications-For-Tariffs-BDO-03-2026.pdf?language=en https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-bdo-financial-reporting-considerations-for-tariffs Other Firm Accounting & Reporting Guides / BDO Financial reporting implications of tariffs. https://arch.bdo.com/getContentAsset/e393e069-6960-44fd-839a-4aacb86a70d1/bb620d56-5e9c-4774-8d17-fb9323eefdf4/Rev-Rec-Software-Industry.pdf?language=en https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-bdo-identifying-performance-obligations-in-the-software-industry Other Firm Accounting & Reporting Guides / BDO Supplement to the ASC 606 Blueprint for software. https://arch.bdo.com/getContentAsset/72ff1cc4-01ec-4700-a2f2-8b564ad3edc1/bb620d56-5e9c-4774-8d17-fb9323eefdf4/Lease-Accounting-for-Retail-and-Restaurant-Industries-BDO-Blueprint-01-2026.pdf?language=en https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-bdo-lease-accounting-for-the-retail-and-restaurant-industries Other Firm Accounting & Reporting Guides / BDO Blueprint on ASC 842 for retail and restaurant entities. https://arch.bdo.com/getContentAsset/118430f1-fe4d-4112-adf6-884d6a0347f3/bb620d56-5e9c-4774-8d17-fb9323eefdf4/Revenue-Recognition-Under-ASC-606-BDO-Blueprint-10-2025.pdf?language=en 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https://www.grantthornton.com/content/dam/grantthornton/website/assets/content-page-files/audit/pdfs/new-developments-summaries-2022/sales-and-transfers-of-nonfinancial-assets-applying-asc-610-20-updated-october-2022.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-grant-thornton-sales-and-transfers-of-nonfinancial-assets-applying-asc-610-20 Other Firm Accounting & Reporting Guides / Grant Thornton Guide to ASC 610-20. https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/a-guide-to-accounting-for-derivatives-and-hedge-accounting_122024.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-rsm-a-guide-to-accounting-for-derivatives-and-hedge-accounting Other Firm Accounting & Reporting Guides / RSM Guide on ASC 815. https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/a-guide-to-lease-accounting-20241101.pdf 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implications of tariffs. https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/leases-overview-of-asc-842.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-rsm-leases-overview-of-asc-842 Other Firm Accounting & Reporting Guides / RSM Overview of ASC 842. https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/Lessee-accounting-for-tenant-improvements.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-rsm-lessee-accounting-for-tenant-improvement-allowances Other Firm Accounting & Reporting Guides / RSM Tenant improvement allowances under ASC 842. https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/Lessor-accounting-under-ASC-842.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-rsm-lessor-accounting-under-asc-842 Other Firm Accounting & Reporting Guides / RSM Lessor accounting under ASC 842. 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Guides / RSM ASC 606 for federal government contractors. https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/revenue-recognition-for-industrial-entities.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-rsm-revenue-recognition-for-industrial-entities Other Firm Accounting & Reporting Guides / RSM ASC 606 for industrial entities. https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/revenue-recognition-considerations-for-the-life-sciences-industry.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-rsm-revenue-recognition-in-the-life-sciences-industry Other Firm Accounting & Reporting Guides / RSM ASC 606 for life sciences. https://rsmus.com/content/dam/rsm/insights/services/audit/1pdf/revenue-recognition-overview-of-asc-606.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-rsm-revenue-recognition-overview-of-asc-606 Other Firm Accounting & Reporting Guides / RSM Overview of ASC 606. https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/us-gaap-to-ifrs-comparisons_122024.inline.pdf https://andrewfowl.github.io/Awesome_Technical_Accounting/#other-firm-accounting-reporting-guides-rsm-us-gaap-to-ifrs-comparisons Other Firm Accounting & Reporting Guides / RSM Comparison of US GAAP and IFRS. https://www.accountingaccidentally.com/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#newsletters-blogs-accounting-accidentally Newsletters & Blogs Ken Boyd, author of several "For Dummies" accounting titles, explains core accounting concepts and the CPA exam for students and professionals. https://deepquarry.substack.com/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#newsletters-blogs-deep-quarry Newsletters & Blogs Olga Usvyatsky uses data to uncover trends in financial disclosure and reporting, from SEC comment letters to restatement red flags. https://thedig.substack.com/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#newsletters-blogs-the-dig Newsletters & Blogs Investigative journalist Francine McKenna digs into accounting, auditing, and governance issues at public and pre-IPO companies. https://finacco.org/insights/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#newsletters-blogs-finacco-insights Newsletters & Blogs Technical accounting articles on revenue, leases, financial instruments, crypto, and valuation from a specialist advisory firm. https://news.gaapsavvy.com/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#newsletters-blogs-gaapsavvy Newsletters & Blogs 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. https://blog.techaccountingpro.com/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#newsletters-blogs-techaccountingpro Newsletters & Blogs Practical US GAAP research and solutions with a focus on digital-asset and crypto accounting, presentation, and audit readiness. https://www.linkedin.com/newsletters/ambition-aligned-7311015426463776788 https://andrewfowl.github.io/Awesome_Technical_Accounting/#profession-practice-careers-ambition-aligned Profession, Practice & Careers Devon Coombs (CPA, formerly Deloitte and Google Cloud) on AI strategy, finance leadership, and purpose-driven careers for finance professionals. https://www.jasononfirms.com/ https://andrewfowl.github.io/Awesome_Technical_Accounting/#profession-practice-careers-jason-staats Profession, Practice & Careers CPA Jason Staats on running modern accounting firms, covering practice management, accounting technology, and AI tooling. https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf?sfvrsn=2c943b33_1 https://andrewfowl.github.io/Awesome_Technical_Accounting/#data-estimated-normal-useful-life-study-by-asa-machinery-technical-specialties-committee Data Estimated Normal Useful Lives for Machinery and Equipment