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<h1>Awesome Technical Accounting</h1>
<p class="tagline">A curated list of high-quality resources for technical accounting and financial reporting under US GAAP and IFRS.</p>
<p class="intro">Technical accounting is the practice of researching, interpreting, and applying accounting standards to complex transactions and preparing compliant financial statements. This list collects authoritative standards, the major firms' freely available interpretive guidance, and the best independent newsletters, blogs, and learning resources in the space.</p>
<div class="stats">
<div class="stat"><b id="result-count">202 resources</b><span>Curated & linked</span></div>
<div class="stat"><b>7</b><span>Categories</span></div>
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<div class="toc-title">Contents</div>
<a class="nav-top" href="#standards-authoritative-sources">Standards & Authoritative Sources</a>
<a class="nav-top" href="#firm-reference-libraries">Firm Reference Libraries</a>
<a class="nav-top" href="#big-four-accounting-reporting-guides">Big Four Accounting & Reporting Guides</a>
<a class="nav-sub" href="#big-four-accounting-reporting-guides-deloitte">Deloitte</a>
<a class="nav-sub" href="#big-four-accounting-reporting-guides-ey">EY</a>
<a class="nav-sub" href="#big-four-accounting-reporting-guides-kpmg">KPMG</a>
<a class="nav-sub" href="#big-four-accounting-reporting-guides-pwc">PwC</a>
<a class="nav-top" href="#other-firm-accounting-reporting-guides">Other Firm Accounting & Reporting Guides</a>
<a class="nav-sub" href="#other-firm-accounting-reporting-guides-baker-tilly">Baker Tilly</a>
<a class="nav-sub" href="#other-firm-accounting-reporting-guides-bdo">BDO</a>
<a class="nav-sub" href="#other-firm-accounting-reporting-guides-cla">CLA</a>
<a class="nav-sub" href="#other-firm-accounting-reporting-guides-crowe">Crowe</a>
<a class="nav-sub" href="#other-firm-accounting-reporting-guides-forvis-mazars">Forvis Mazars</a>
<a class="nav-sub" href="#other-firm-accounting-reporting-guides-grant-thornton">Grant Thornton</a>
<a class="nav-sub" href="#other-firm-accounting-reporting-guides-rsm">RSM</a>
<a class="nav-top" href="#newsletters-blogs">Newsletters & Blogs</a>
<a class="nav-top" href="#profession-practice-careers">Profession, Practice & Careers</a>
<a class="nav-top" href="#data">Data</a>
</nav>
<main>
<section class="section" id="standards-authoritative-sources">
<div class="section-head">
<h2>Standards & Authoritative Sources</h2>
<span class="count">7</span>
</div>
<div class="group">
<ul class="resources">
<li class="resource" data-text="fasb accounting standards codification the single source of authoritative us gaap, searchable online (free basic view)."><a href="https://asc.fasb.org/" target="_blank" rel="noopener noreferrer">FASB Accounting Standards Codification</a> <span class="desc">The single source of authoritative US GAAP, searchable online (free Basic View).</span></li>
<li class="resource" data-text="financial accounting standards board (fasb) standard setter for us gaap; publishes accounting standards updates, exposure drafts, and project updates."><a href="https://www.fasb.org/" target="_blank" rel="noopener noreferrer">Financial Accounting Standards Board (FASB)</a> <span class="desc">Standard setter for US GAAP; publishes Accounting Standards Updates, exposure drafts, and project updates.</span></li>
<li class="resource" data-text="ifrs foundation (iasb) issuer of ifrs accounting standards used in 140+ jurisdictions, with a free register of issued standards."><a href="https://www.ifrs.org/" target="_blank" rel="noopener noreferrer">IFRS Foundation (IASB)</a> <span class="desc">Issuer of IFRS Accounting Standards used in 140+ jurisdictions, with a free register of issued standards.</span></li>
<li class="resource" data-text="sec edgar full-text search full-text search across public company filings; the primary corpus for disclosure research and benchmarking."><a href="https://www.sec.gov/edgar/search/" target="_blank" rel="noopener noreferrer">SEC EDGAR Full-Text Search</a> <span class="desc">Full-text search across public company filings; the primary corpus for disclosure research and benchmarking.</span></li>
<li class="resource" data-text="sec financial reporting manual division of corporation finance staff guidance on sec financial statement requirements."><a href="https://www.sec.gov/about/divisions-offices/division-corporation-finance/financial-reporting-manual" target="_blank" rel="noopener noreferrer">SEC Financial Reporting Manual</a> <span class="desc">Division of Corporation Finance staff guidance on SEC financial statement requirements.</span></li>
<li class="resource" data-text="sec staff accounting bulletins sec staff interpretations on accounting and disclosure (e.g., materiality and revenue)."><a href="https://www.sec.gov/rules-regulations/staff-guidance/staff-accounting-bulletins" target="_blank" rel="noopener noreferrer">SEC Staff Accounting Bulletins</a> <span class="desc">SEC staff interpretations on accounting and disclosure (e.g., materiality and revenue).</span></li>
<li class="resource" data-text="aicpa & cima audit and accounting guides, technical questions and answers, and the center for plain english accounting."><a href="https://www.aicpa-cima.com/" target="_blank" rel="noopener noreferrer">AICPA & CIMA</a> <span class="desc">Audit and accounting guides, Technical Questions and Answers, and the Center for Plain English Accounting.</span></li>
</ul>
</div>
</section>
<section class="section" id="firm-reference-libraries">
<div class="section-head">
<h2>Firm Reference Libraries</h2>
<span class="count">8</span>
</div>
<p class="section-intro">Free hubs where the major firms publish their interpretive accounting guidance.</p>
<div class="group">
<ul class="resources">
<li class="resource" data-text="bdo accounting standards & reporting matters blueprints, bulletins, and newsletters on us gaap and sec developments."><a href="https://www.bdo.com/accounting-and-sec-matters" target="_blank" rel="noopener noreferrer">BDO Accounting Standards & Reporting Matters</a> <span class="desc">Blueprints, bulletins, and newsletters on US GAAP and SEC developments.</span></li>
<li class="resource" data-text="deloitte accounting research tool (dart) deloitte's roadmap series and manuals, much of it free with registration."><a href="https://dart.deloitte.com/" target="_blank" rel="noopener noreferrer">Deloitte Accounting Research Tool (DART)</a> <span class="desc">Deloitte's Roadmap series and manuals, much of it free with registration.</span></li>
<li class="resource" data-text="deloitte ias plus free global ifrs and us gaap news, standards summaries, and resources."><a href="https://www.iasplus.com/" target="_blank" rel="noopener noreferrer">Deloitte IAS Plus</a> <span class="desc">Free global IFRS and US GAAP news, standards summaries, and resources.</span></li>
<li class="resource" data-text="ey accountinglink ey's financial reporting developments publications, technical line guidance, and quarterly briefs."><a href="https://www.ey.com/en_us/technical/accountinglink" target="_blank" rel="noopener noreferrer">EY AccountingLink</a> <span class="desc">EY's Financial Reporting Developments publications, Technical Line guidance, and quarterly briefs.</span></li>
<li class="resource" data-text="grant thornton insights accounting and reporting bulletins, new developments summaries, and quarterly updates."><a href="https://www.grantthornton.com/insights" target="_blank" rel="noopener noreferrer">Grant Thornton Insights</a> <span class="desc">Accounting and reporting bulletins, New Developments Summaries, and quarterly updates.</span></li>
<li class="resource" data-text="kpmg financial reporting view kpmg's hub of handbooks, hot topics, and cpe-eligible insights on us gaap, ifrs, and sec reporting."><a href="https://kpmg.com/us/en/frv.html" target="_blank" rel="noopener noreferrer">KPMG Financial Reporting View</a> <span class="desc">KPMG's hub of handbooks, hot topics, and CPE-eligible insights on US GAAP, IFRS, and SEC reporting.</span></li>
<li class="resource" data-text="pwc viewpoint pwc's accounting and reporting guides, in briefs, and in depths (free registration)."><a href="https://viewpoint.pwc.com/" target="_blank" rel="noopener noreferrer">PwC Viewpoint</a> <span class="desc">PwC's accounting and reporting guides, In briefs, and In depths (free registration).</span></li>
<li class="resource" data-text="rsm financial reporting resource center bi-weekly financial reporting insights and topic-organized accounting guidance."><a href="https://rsmus.com/insights/financial-reporting.html" target="_blank" rel="noopener noreferrer">RSM Financial Reporting Resource Center</a> <span class="desc">Bi-weekly Financial Reporting Insights and topic-organized accounting guidance.</span></li>
</ul>
</div>
</section>
<section class="section" id="big-four-accounting-reporting-guides">
<div class="section-head">
<h2>Big Four Accounting & Reporting Guides</h2>
<span class="count">109</span>
</div>
<p class="section-intro">In-depth interpretive guides from the Big Four firms. Links point to the firms' freely available PDFs, or to the guide's web page where no PDF is posted.</p>
<div class="group">
<h3 id="big-four-accounting-reporting-guides-deloitte">Deloitte</h3>
<ul class="resources">
<li class="resource" data-text="revenue recognition roadmap to applying asc 606."><a href="https://dart.deloitte.com/USDART/home/codification/revenue/asc606-10/roadmap-revenue-recognition" target="_blank" rel="noopener noreferrer">Revenue recognition</a> <span class="desc">Roadmap to applying ASC 606.</span></li>
</ul>
</div>
<div class="group">
<h3 id="big-four-accounting-reporting-guides-ey">EY</h3>
<ul class="resources">
<li class="resource" data-text="accounting changes and error corrections financial reporting developments on asc 250."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb2752-07-25-2025.pdf" target="_blank" rel="noopener noreferrer">Accounting changes and error corrections</a> <span class="desc">Financial Reporting Developments on ASC 250.</span></li>
<li class="resource" data-text="asset retirement obligations financial reporting developments on asc 410."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1026-06-27-2025.pdf" target="_blank" rel="noopener noreferrer">Asset retirement obligations</a> <span class="desc">Financial Reporting Developments on ASC 410.</span></li>
<li class="resource" data-text="business combinations financial reporting developments on asc 805."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1616-08-21-2025.pdf" target="_blank" rel="noopener noreferrer">Business combinations</a> <span class="desc">Financial Reporting Developments on ASC 805.</span></li>
<li class="resource" data-text="certain investments in debt and equity securities financial reporting developments on asc 320 and asc 321."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd03623-181us-09-18-2025.pdf" target="_blank" rel="noopener noreferrer">Certain investments in debt and equity securities</a> <span class="desc">Financial Reporting Developments on ASC 320 and ASC 321.</span></li>
<li class="resource" data-text="consolidation financial reporting developments on asc 810."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd02856-161us-08-22-2025.pdf" target="_blank" rel="noopener noreferrer">Consolidation</a> <span class="desc">Financial Reporting Developments on ASC 810.</span></li>
<li class="resource" data-text="credit impairment under asc 326 financial reporting developments on the cecl model."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd04488-181us-09-25-2025.pdf" target="_blank" rel="noopener noreferrer">Credit impairment under ASC 326</a> <span class="desc">Financial Reporting Developments on the CECL model.</span></li>
<li class="resource" data-text="derivatives and hedging financial reporting developments on asc 815."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd05712-191us-06-05-2025.pdf" target="_blank" rel="noopener noreferrer">Derivatives and hedging</a> <span class="desc">Financial Reporting Developments on ASC 815.</span></li>
<li class="resource" data-text="disaggregation of income statement expenses financial reporting developments on asu 2024-03 (dise)."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd27503-251us-05-05-2026.pdf" target="_blank" rel="noopener noreferrer">Disaggregation of income statement expenses</a> <span class="desc">Financial Reporting Developments on ASU 2024-03 (DISE).</span></li>
<li class="resource" data-text="earnings per share financial reporting developments on asc 260."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1971-09-17-2025.pdf" target="_blank" rel="noopener noreferrer">Earnings per share</a> <span class="desc">Financial Reporting Developments on ASC 260.</span></li>
<li class="resource" data-text="equity method investments and joint ventures financial reporting developments on asc 323."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd02230-161us-06-27-2025.pdf" target="_blank" rel="noopener noreferrer">Equity method investments and joint ventures</a> <span class="desc">Financial Reporting Developments on ASC 323.</span></li>
<li class="resource" data-text="fair value measurement financial reporting developments on asc 820."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1462-09-30-2025.pdf" target="_blank" rel="noopener noreferrer">Fair value measurement</a> <span class="desc">Financial Reporting Developments on ASC 820.</span></li>
<li class="resource" data-text="foreign currency matters financial reporting developments on asc 830."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/frdbb2103-09-18-2025.pdf" target="_blank" rel="noopener noreferrer">Foreign currency matters</a> <span class="desc">Financial Reporting Developments on ASC 830.</span></li>
<li class="resource" data-text="gains and losses from the derecognition of nonfinancial assets financial reporting developments on asc 610-20."><a href="https://www.ey.com/en_us/technical/accountinglink/financial-reporting-developments-gains-and-losses-from-the-der" target="_blank" rel="noopener noreferrer">Gains and losses from the derecognition of nonfinancial assets</a> <span class="desc">Financial Reporting Developments on ASC 610-20.</span></li>
<li class="resource" data-text="impairment or disposal of long-lived assets financial reporting developments on asc 360."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1887-08-27-2025.pdf" target="_blank" rel="noopener noreferrer">Impairment or disposal of long-lived assets</a> <span class="desc">Financial Reporting Developments on ASC 360.</span></li>
<li class="resource" data-text="income taxes financial reporting developments on asc 740."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1150-09-11-2025.pdf" target="_blank" rel="noopener noreferrer">Income taxes</a> <span class="desc">Financial Reporting Developments on ASC 740.</span></li>
<li class="resource" data-text="intangibles, goodwill and other financial reporting developments on asc 350."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1499-08-25-2025.pdf" target="_blank" rel="noopener noreferrer">Intangibles, goodwill and other</a> <span class="desc">Financial Reporting Developments on ASC 350.</span></li>
<li class="resource" data-text="issuer's accounting for debt and equity financings financial reporting developments on debt and equity financings."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd13740-211us-09-30-2025.pdf" target="_blank" rel="noopener noreferrer">Issuer's accounting for debt and equity financings</a> <span class="desc">Financial Reporting Developments on debt and equity financings.</span></li>
<li class="resource" data-text="lease accounting financial reporting developments on asc 842."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd00195-171us-08-27-2025.pdf" target="_blank" rel="noopener noreferrer">Lease accounting</a> <span class="desc">Financial Reporting Developments on ASC 842.</span></li>
<li class="resource" data-text="pro forma financial information guide to applying article 11 of regulation s-x."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-sec29171-251us-12-04-2025.pdf" target="_blank" rel="noopener noreferrer">Pro forma financial information</a> <span class="desc">Guide to applying Article 11 of Regulation S-X.</span></li>
<li class="resource" data-text="real estate project costs financial reporting developments on real estate project costs."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1883-05-13-24.pdf" target="_blank" rel="noopener noreferrer">Real estate project costs</a> <span class="desc">Financial Reporting Developments on real estate project costs.</span></li>
<li class="resource" data-text="revenue from contracts with customers financial reporting developments on asc 606."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb3043-08-07-2025-v2.pdf" target="_blank" rel="noopener noreferrer">Revenue from contracts with customers</a> <span class="desc">Financial Reporting Developments on ASC 606.</span></li>
<li class="resource" data-text="share-based payment financial reporting developments on asc 718."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd06440-191us-09-11-2025.pdf" target="_blank" rel="noopener noreferrer">Share-based payment</a> <span class="desc">Financial Reporting Developments on ASC 718.</span></li>
<li class="resource" data-text="statement of cash flows financial reporting developments on asc 230."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frd42856-07-30-2024-v2.pdf" target="_blank" rel="noopener noreferrer">Statement of cash flows</a> <span class="desc">Financial Reporting Developments on ASC 230.</span></li>
<li class="resource" data-text="transfers and servicing of financial assets financial reporting developments on asc 860."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-frdbb1921-09-24-2025.pdf" target="_blank" rel="noopener noreferrer">Transfers and servicing of financial assets</a> <span class="desc">Financial Reporting Developments on ASC 860.</span></li>
<li class="resource" data-text="us gaap versus ifrs: the basics comparison of us gaap and ifrs accounting standards."><a href="https://www.ey.com/content/dam/ey-unified-site/ey-com/en-us/technical/accountinglink/documents/ey-ifrs29540-261us-01-21-2026.pdf" target="_blank" rel="noopener noreferrer">US GAAP versus IFRS: the basics</a> <span class="desc">Comparison of US GAAP and IFRS Accounting Standards.</span></li>
</ul>
</div>
<div class="group">
<h3 id="big-four-accounting-reporting-guides-kpmg">KPMG</h3>
<ul class="resources">
<li class="resource" data-text="accounting changes and error corrections handbook on asc 250."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-dpp-book-acct-changes-frv.pdf" target="_blank" rel="noopener noreferrer">Accounting changes and error corrections</a> <span class="desc">Handbook on ASC 250.</span></li>
<li class="resource" data-text="accounting for bankruptcies handbook on asc 852 reorganizations and liquidations."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-accounting-for-bankruptcies.pdf" target="_blank" rel="noopener noreferrer">Accounting for bankruptcies</a> <span class="desc">Handbook on ASC 852 reorganizations and liquidations.</span></li>
<li class="resource" data-text="accounting for income taxes handbook on asc 740."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/accounting-for-income-taxes-frv.pdf" target="_blank" rel="noopener noreferrer">Accounting for income taxes</a> <span class="desc">Handbook on ASC 740.</span></li>
<li class="resource" data-text="ai and automation in financial reporting guide to applying ai and automation in the reporting process."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-ai-and-automation-financial-reporting.pdf" target="_blank" rel="noopener noreferrer">AI and automation in financial reporting</a> <span class="desc">Guide to applying AI and automation in the reporting process.</span></li>
<li class="resource" data-text="asset acquisitions handbook on asc 805-50."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-asset-acquisitions.pdf" target="_blank" rel="noopener noreferrer">Asset acquisitions</a> <span class="desc">Handbook on ASC 805-50.</span></li>
<li class="resource" data-text="bitcoin custodians whitepaper on the role of custodians in bitcoin adoption and ownership."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2024/019191-1A-the-importance-of-custodians-whitepaper-v2.pdf" target="_blank" rel="noopener noreferrer">Bitcoin custodians</a> <span class="desc">Whitepaper on the role of custodians in bitcoin adoption and ownership.</span></li>
<li class="resource" data-text="business combinations handbook on asc 805 and noncontrolling interests."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/accounting-for-business-combinations-and-noncontrolling-interests.pdf" target="_blank" rel="noopener noreferrer">Business combinations</a> <span class="desc">Handbook on ASC 805 and noncontrolling interests.</span></li>
<li class="resource" data-text="climate risk in the financial statements handbook on the effects of climate risk on the financial statements."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-climate-risk-financial-statements.pdf" target="_blank" rel="noopener noreferrer">Climate risk in the financial statements</a> <span class="desc">Handbook on the effects of climate risk on the financial statements.</span></li>
<li class="resource" data-text="consolidation handbook on asc 810 (vie and voting interest models)."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-consolidation.pdf" target="_blank" rel="noopener noreferrer">Consolidation</a> <span class="desc">Handbook on ASC 810 (VIE and voting interest models).</span></li>
<li class="resource" data-text="contingencies, commitments and guarantees handbook on asc 450 and asc 460."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-dpp-book-contingencies-frv.pdf" target="_blank" rel="noopener noreferrer">Contingencies, commitments and guarantees</a> <span class="desc">Handbook on ASC 450 and ASC 460.</span></li>
<li class="resource" data-text="credit impairment handbook on the asc 326 cecl model."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-credit-impairment.pdf" target="_blank" rel="noopener noreferrer">Credit impairment</a> <span class="desc">Handbook on the ASC 326 CECL model.</span></li>
<li class="resource" data-text="crypto asset lending lenders' accounting for loans of crypto intangible assets."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2023/hot-topic-crypto-asset-lending.pdf" target="_blank" rel="noopener noreferrer">Crypto asset lending</a> <span class="desc">Lenders' accounting for loans of crypto intangible assets.</span></li>
<li class="resource" data-text="crypto intangible assets accounting and reporting for crypto intangible assets under asc 350-60."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/issues-in-depth-crypto-intangible-asset-non-ic.pdf" target="_blank" rel="noopener noreferrer">Crypto intangible assets</a> <span class="desc">Accounting and reporting for crypto intangible assets under ASC 350-60.</span></li>
<li class="resource" data-text="crypto intangible assets (investment companies) investment company accounting for crypto intangible assets."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/issues-in-depth-crypto-intangible-asset-inv-co.pdf" target="_blank" rel="noopener noreferrer">Crypto intangible assets (investment companies)</a> <span class="desc">Investment company accounting for crypto intangible assets.</span></li>
<li class="resource" data-text="crypto staking activities accounting for crypto staking rewards."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/hot-topic-accounting-for-crypto-staking-ativities.pdf" target="_blank" rel="noopener noreferrer">Crypto staking activities</a> <span class="desc">Accounting for crypto staking rewards.</span></li>
<li class="resource" data-text="debt and equity financing handbook on debt versus equity classification and financing transactions."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/debt-and-equity.pdf" target="_blank" rel="noopener noreferrer">Debt and equity financing</a> <span class="desc">Handbook on debt versus equity classification and financing transactions.</span></li>
<li class="resource" data-text="derivatives and hedging handbook on asc 815."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-derivatives-hedging-accounting.pdf" target="_blank" rel="noopener noreferrer">Derivatives and hedging</a> <span class="desc">Handbook on ASC 815.</span></li>
<li class="resource" data-text="digital assets: ifrs vs us gaap how digital-asset accounting differs between ifrs and us gaap."><a href="https://kpmg.com/us/en/articles/2024/digital-assets-under-ifrs-accounting-standards.html" target="_blank" rel="noopener noreferrer">Digital assets: IFRS vs US GAAP</a> <span class="desc">How digital-asset accounting differs between IFRS and US GAAP.</span></li>
<li class="resource" data-text="discontinued operations and held-for-sale disposal groups handbook on asc 205-20 and asc 360-10."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-discontinued-operations.pdf" target="_blank" rel="noopener noreferrer">Discontinued operations and held-for-sale disposal groups</a> <span class="desc">Handbook on ASC 205-20 and ASC 360-10.</span></li>
<li class="resource" data-text="earnings per share handbook on asc 260."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-earnings-per-share.pdf" target="_blank" rel="noopener noreferrer">Earnings per share</a> <span class="desc">Handbook on ASC 260.</span></li>
<li class="resource" data-text="economic disruption handbook on accounting through economic disruption and uncertainty."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-dpp-handbook-ecomomic-disruption.pdf" target="_blank" rel="noopener noreferrer">Economic disruption</a> <span class="desc">Handbook on accounting through economic disruption and uncertainty.</span></li>
<li class="resource" data-text="employee benefits handbook on asc 712 and asc 715."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-dpp-book-employee-benefits-new.pdf" target="_blank" rel="noopener noreferrer">Employee benefits</a> <span class="desc">Handbook on ASC 712 and ASC 715.</span></li>
<li class="resource" data-text="equity method of accounting handbook on asc 323."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-equity-method-of-accounting-1224.pdf" target="_blank" rel="noopener noreferrer">Equity method of accounting</a> <span class="desc">Handbook on ASC 323.</span></li>
<li class="resource" data-text="fair value measurement handbook on asc 820."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/FVM%20Handbook%202025.pdf" target="_blank" rel="noopener noreferrer">Fair value measurement</a> <span class="desc">Handbook on ASC 820.</span></li>
<li class="resource" data-text="financial statement presentation handbook on overall financial statement presentation."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-dpp-handbook-fsp.pdf" target="_blank" rel="noopener noreferrer">Financial statement presentation</a> <span class="desc">Handbook on overall financial statement presentation.</span></li>
<li class="resource" data-text="foreign currency handbook on asc 830."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-foreign-currency.pdf" target="_blank" rel="noopener noreferrer">Foreign currency</a> <span class="desc">Handbook on ASC 830.</span></li>
<li class="resource" data-text="ghg emissions reporting handbook on greenhouse gas emissions reporting."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-ghg-emissions-reporting-dec-2024.pdf" target="_blank" rel="noopener noreferrer">GHG emissions reporting</a> <span class="desc">Handbook on greenhouse gas emissions reporting.</span></li>
<li class="resource" data-text="going concern handbook on the asc 205-40 going concern assessment."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-going-concern.pdf" target="_blank" rel="noopener noreferrer">Going concern</a> <span class="desc">Handbook on the ASC 205-40 going concern assessment.</span></li>
<li class="resource" data-text="ifrs compared to us gaap handbook comparing ifrs accounting standards to us gaap."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/ifrs-us-gaap-2024-final.pdf" target="_blank" rel="noopener noreferrer">IFRS compared to US GAAP</a> <span class="desc">Handbook comparing IFRS Accounting Standards to US GAAP.</span></li>
<li class="resource" data-text="ifrs vs us gaap: cares act cares act accounting under ifrs compared to us gaap."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2020/ifrs-us-cares-act.pdf" target="_blank" rel="noopener noreferrer">IFRS vs US GAAP: CARES Act</a> <span class="desc">CARES Act accounting under IFRS compared to US GAAP.</span></li>
<li class="resource" data-text="impairment of nonfinancial assets handbook on goodwill, intangible, and long-lived asset impairment."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/impairment-of-nonfinancial-assets.pdf" target="_blank" rel="noopener noreferrer">Impairment of nonfinancial assets</a> <span class="desc">Handbook on goodwill, intangible, and long-lived asset impairment.</span></li>
<li class="resource" data-text="internal control over financial reporting handbook on designing and evaluating icfr."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2023/handbook-internal-controls-over-financial-reporting.pdf" target="_blank" rel="noopener noreferrer">Internal control over financial reporting</a> <span class="desc">Handbook on designing and evaluating ICFR.</span></li>
<li class="resource" data-text="inventory handbook on asc 330."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/inventory.pdf" target="_blank" rel="noopener noreferrer">Inventory</a> <span class="desc">Handbook on ASC 330.</span></li>
<li class="resource" data-text="investment companies handbook on asc 946."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-investment-companies.pdf" target="_blank" rel="noopener noreferrer">Investment companies</a> <span class="desc">Handbook on ASC 946.</span></li>
<li class="resource" data-text="investments handbook on debt and equity securities (asc 320 and asc 321)."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-investments.pdf" target="_blank" rel="noopener noreferrer">Investments</a> <span class="desc">Handbook on debt and equity securities (ASC 320 and ASC 321).</span></li>
<li class="resource" data-text="leases handbook on asc 842."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/leases-handbook.pdf" target="_blank" rel="noopener noreferrer">Leases</a> <span class="desc">Handbook on ASC 842.</span></li>
<li class="resource" data-text="long-duration contracts (insurance) handbook on the ldti insurance standard (asu 2018-12)."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/fn-iid19-02-frv.pdf" target="_blank" rel="noopener noreferrer">Long-duration contracts (insurance)</a> <span class="desc">Handbook on the LDTI insurance standard (ASU 2018-12).</span></li>
<li class="resource" data-text="nfts accounting for nonfungible tokens."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/issues-in-depth-accounting-for-nfts.pdf" target="_blank" rel="noopener noreferrer">NFTs</a> <span class="desc">Accounting for nonfungible tokens.</span></li>
<li class="resource" data-text="public offerings: non-us issuers filing requirements for non-us issuers in us public offerings."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/non-us-issuers-public-offerings-filing-requirements.pdf" target="_blank" rel="noopener noreferrer">Public offerings: non-US issuers</a> <span class="desc">Filing requirements for non-US issuers in US public offerings.</span></li>
<li class="resource" data-text="public offerings: us issuers filing requirements for us issuers in public offerings."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-issuers-public-offerings-filing-requirements.pdf" target="_blank" rel="noopener noreferrer">Public offerings: US issuers</a> <span class="desc">Filing requirements for US issuers in public offerings.</span></li>
<li class="resource" data-text="real estate lessor guide asc 842 lessor accounting for real estate."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2023/leases-real-estate-lessors-2.pdf" target="_blank" rel="noopener noreferrer">Real estate lessor guide</a> <span class="desc">ASC 842 lessor accounting for real estate.</span></li>
<li class="resource" data-text="real estate revenue asc 606 revenue for real estate."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/revenue-real-estate-2024.pdf" target="_blank" rel="noopener noreferrer">Real estate revenue</a> <span class="desc">ASC 606 revenue for real estate.</span></li>
<li class="resource" data-text="reference rate reform handbook on asc 848 (libor transition)."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-reference-rate-reform-3.pdf" target="_blank" rel="noopener noreferrer">Reference rate reform</a> <span class="desc">Handbook on ASC 848 (LIBOR transition).</span></li>
<li class="resource" data-text="research and development handbook on asc 730."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/research-and-development.pdf" target="_blank" rel="noopener noreferrer">Research and development</a> <span class="desc">Handbook on ASC 730.</span></li>
<li class="resource" data-text="revenue for franchisors asc 606 revenue for franchisors."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2021/us-dpp-ris-franchisors.pdf" target="_blank" rel="noopener noreferrer">Revenue for franchisors</a> <span class="desc">ASC 606 revenue for franchisors.</span></li>
<li class="resource" data-text="revenue for software and saas asc 606 revenue for software and saas."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-revenue-software-saas.pdf" target="_blank" rel="noopener noreferrer">Revenue for software and SaaS</a> <span class="desc">ASC 606 revenue for software and SaaS.</span></li>
<li class="resource" data-text="revenue recognition handbook on asc 606."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-revenue-recognition-1224.pdf" target="_blank" rel="noopener noreferrer">Revenue recognition</a> <span class="desc">Handbook on ASC 606.</span></li>
<li class="resource" data-text="sec reporting for business combinations regulation s-x rule 3-05 and article 11 pro forma requirements."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-sec-business-combinations-2025.pdf" target="_blank" rel="noopener noreferrer">SEC reporting for business combinations</a> <span class="desc">Regulation S-X Rule 3-05 and Article 11 pro forma requirements.</span></li>
<li class="resource" data-text="segment reporting handbook on asc 280 (post asu 2023-07)."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/us-dpp-segment-reporting-handbook-post-asu-frv.pdf" target="_blank" rel="noopener noreferrer">Segment reporting</a> <span class="desc">Handbook on ASC 280 (post ASU 2023-07).</span></li>
<li class="resource" data-text="service concession arrangements handbook on asc 853."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-service-concessions.pdf" target="_blank" rel="noopener noreferrer">Service concession arrangements</a> <span class="desc">Handbook on ASC 853.</span></li>
<li class="resource" data-text="share-based payment handbook on asc 718."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/handbook-share-based-payments.pdf" target="_blank" rel="noopener noreferrer">Share-based payment</a> <span class="desc">Handbook on ASC 718.</span></li>
<li class="resource" data-text="software and website costs handbook on asc 350-40 and asc 985-20."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2024/handbook-software-website-costs-2.pdf" target="_blank" rel="noopener noreferrer">Software and website costs</a> <span class="desc">Handbook on ASC 350-40 and ASC 985-20.</span></li>
<li class="resource" data-text="stablecoins accounting and reporting considerations for stablecoins."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2025/stablecoins-kpmg.pdf" target="_blank" rel="noopener noreferrer">Stablecoins</a> <span class="desc">Accounting and reporting considerations for stablecoins.</span></li>
<li class="resource" data-text="statement of cash flows handbook on asc 230."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2024/handbook-statement-cash-flows.pdf" target="_blank" rel="noopener noreferrer">Statement of cash flows</a> <span class="desc">Handbook on ASC 230.</span></li>
<li class="resource" data-text="tax credits handbook on accounting for tax credits and credit investments."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/tax-credits.pdf" target="_blank" rel="noopener noreferrer">Tax credits</a> <span class="desc">Handbook on accounting for tax credits and credit investments.</span></li>
<li class="resource" data-text="transfers and servicing of financial assets handbook on asc 860."><a href="https://kpmg.com/kpmg-us/content/dam/kpmg/frv/pdf/2025/transfers-servicing-financial-assets.pdf" target="_blank" rel="noopener noreferrer">Transfers and servicing of financial assets</a> <span class="desc">Handbook on ASC 860.</span></li>
</ul>
</div>
<div class="group">
<h3 id="big-four-accounting-reporting-guides-pwc">PwC</h3>
<ul class="resources">
<li class="resource" data-text="bankruptcies and liquidations guide on asc 852."><a href="https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/bankruptcies_and_liq/assets/blguide0625.pdf" target="_blank" rel="noopener noreferrer">Bankruptcies and liquidations</a> <span class="desc">Guide on ASC 852.</span></li>
<li class="resource" data-text="business combinations and noncontrolling interests guide on asc 805 and asc 810."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/business_combination/assets/pwcbuscombguide0226.pdf" target="_blank" rel="noopener noreferrer">Business combinations and noncontrolling interests</a> <span class="desc">Guide on ASC 805 and ASC 810.</span></li>
<li class="resource" data-text="consolidation guide on asc 810 (vies and voting interests)."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/consolidation_and_eq/assets/pwcconsolidations1225.pdf" target="_blank" rel="noopener noreferrer">Consolidation</a> <span class="desc">Guide on ASC 810 (VIEs and voting interests).</span></li>
<li class="resource" data-text="crypto assets guide to accounting for crypto assets."><a href="https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/crypto-assets-guide/assets/pwccryptoassetsguide0825.pdf" target="_blank" rel="noopener noreferrer">Crypto assets</a> <span class="desc">Guide to accounting for crypto assets.</span></li>
<li class="resource" data-text="derivatives and hedging guide on asc 815."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/derivatives_and_hedg/assets/dhguide0126.pdf" target="_blank" rel="noopener noreferrer">Derivatives and hedging</a> <span class="desc">Guide on ASC 815.</span></li>
<li class="resource" data-text="equity method investments and joint ventures guide on asc 323."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/equity_method_of_accounting/assets/pwcequitymethod0426.pdf" target="_blank" rel="noopener noreferrer">Equity method investments and joint ventures</a> <span class="desc">Guide on ASC 323.</span></li>
<li class="resource" data-text="fair value measurements guide on asc 820."><a href="https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/fair_value_measureme/assets/pwcfairvalueguide0922.pdf" target="_blank" rel="noopener noreferrer">Fair value measurements</a> <span class="desc">Guide on ASC 820.</span></li>
<li class="resource" data-text="financial statement presentation guide on overall financial statement presentation."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/financial_statement_/assets/fspguide0526.pdf" target="_blank" rel="noopener noreferrer">Financial statement presentation</a> <span class="desc">Guide on overall financial statement presentation.</span></li>
<li class="resource" data-text="financing transactions guide on debt, equity, and financing arrangements."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/financing_transactio/assets/pwcfinancingguide1225.pdf" target="_blank" rel="noopener noreferrer">Financing transactions</a> <span class="desc">Guide on debt, equity, and financing arrangements.</span></li>
<li class="resource" data-text="foreign currency guide on asc 830."><a href="https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/foreign_currency/assets/pwcforeigncurrency0522.pdf" target="_blank" rel="noopener noreferrer">Foreign currency</a> <span class="desc">Guide on ASC 830.</span></li>
<li class="resource" data-text="health care entities industry guide for health care entities."><a href="https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/health-care/asset/pwchealthcare0323.pdf" target="_blank" rel="noopener noreferrer">Health care entities</a> <span class="desc">Industry guide for health care entities.</span></li>
<li class="resource" data-text="ifrs and us gaap: similarities and differences comparison of ifrs and us gaap."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/ifrs_and_us_gaap_sim/assets/pwcifrsusgaap0326.pdf" target="_blank" rel="noopener noreferrer">IFRS and US GAAP: similarities and differences</a> <span class="desc">Comparison of IFRS and US GAAP.</span></li>
<li class="resource" data-text="income taxes guide on asc 740."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/income_taxes/assets/pwcincometaxguide0326.pdf" target="_blank" rel="noopener noreferrer">Income taxes</a> <span class="desc">Guide on ASC 740.</span></li>
<li class="resource" data-text="insurance contracts guide on asc 944 for insurance entities (post asu 2018-12)."><a href="https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/insurance-contracts/assets/pwcinsurguide0524.pdf" target="_blank" rel="noopener noreferrer">Insurance contracts</a> <span class="desc">Guide on ASC 944 for insurance entities (post ASU 2018-12).</span></li>
<li class="resource" data-text="inventory guide on asc 330."><a href="https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/inventory/assets/ivguide0425.pdf" target="_blank" rel="noopener noreferrer">Inventory</a> <span class="desc">Guide on ASC 330.</span></li>
<li class="resource" data-text="investment companies industry guidance for investment companies (asc 946)."><a href="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" target="_blank" rel="noopener noreferrer">Investment companies</a> <span class="desc">Industry guidance for investment companies (ASC 946).</span></li>
<li class="resource" data-text="leases guide on asc 842."><a href="https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/leases/assets/pwcleasesguide1224.pdf" target="_blank" rel="noopener noreferrer">Leases</a> <span class="desc">Guide on ASC 842.</span></li>
<li class="resource" data-text="loans and investments guide on loans and debt and equity investments."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/loans_and_investment/assets/pwcloansinvestments0126.pdf" target="_blank" rel="noopener noreferrer">Loans and investments</a> <span class="desc">Guide on loans and debt and equity investments.</span></li>
<li class="resource" data-text="not-for-profit entities guide on asc 958."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/not-for-profit-entities/assets/pwcnotforprofitguide0126.pdf" target="_blank" rel="noopener noreferrer">Not-for-profit entities</a> <span class="desc">Guide on ASC 958.</span></li>
<li class="resource" data-text="pensions and other employee benefits guide on asc 715."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/pensions-and-employee-benefitspeb/assets/pwcpensionsguide0126.pdf" target="_blank" rel="noopener noreferrer">Pensions and other employee benefits</a> <span class="desc">Guide on ASC 715.</span></li>
<li class="resource" data-text="pharmaceutical and life sciences industry gaap issues and solutions."><a href="https://www.pwc.com/us/en/industries/health-industries/library/assets/pwc-2025-us-gaap-issues-and-solutions-for-pharmaceutical-and-life-sciences.pdf" target="_blank" rel="noopener noreferrer">Pharmaceutical and life sciences</a> <span class="desc">Industry GAAP issues and solutions.</span></li>
<li class="resource" data-text="property, plant, equipment and other assets guide on asc 360."><a href="https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/property_plant_equip/assets/ppeguide1224.pdf" target="_blank" rel="noopener noreferrer">Property, plant, equipment and other assets</a> <span class="desc">Guide on ASC 360.</span></li>
<li class="resource" data-text="reference rate reform guide on asc 848."><a href="https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/reference-rate-reform/Asset/rrrguide0924.pdf" target="_blank" rel="noopener noreferrer">Reference rate reform</a> <span class="desc">Guide on ASC 848.</span></li>
<li class="resource" data-text="revenue from contracts with customers guide on asc 606."><a href="https://viewpoint.pwc.com/content/dam/pwc-madison/ditaroot/us/en/pwc/accounting_guides/revenue_from_contrac/assets/rrguide092025.pdf" target="_blank" rel="noopener noreferrer">Revenue from contracts with customers</a> <span class="desc">Guide on ASC 606.</span></li>
<li class="resource" data-text="stock-based compensation guide on asc 718."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/stockbased_compensat/assets/stockcompguide1225.pdf" target="_blank" rel="noopener noreferrer">Stock-based compensation</a> <span class="desc">Guide on ASC 718.</span></li>
<li class="resource" data-text="transfers and servicing of financial assets guide on asc 860."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/transfers_and_servic/assets/pwcts022026.pdf" target="_blank" rel="noopener noreferrer">Transfers and servicing of financial assets</a> <span class="desc">Guide on ASC 860.</span></li>
<li class="resource" data-text="utilities and power companies industry guide for utilities and power companies."><a href="https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/utilities_and_power_/utilities_and_power__US/upfm.html" target="_blank" rel="noopener noreferrer">Utilities and power companies</a> <span class="desc">Industry guide for utilities and power companies.</span></li>
</ul>
</div>
</section>
<section class="section" id="other-firm-accounting-reporting-guides">
<div class="section-head">
<h2>Other Firm Accounting & Reporting Guides</h2>
<span class="count">69</span>
</div>
<p class="section-intro">In-depth interpretive guides from national and mid-tier accounting firms. Links point to the firms' freely available PDFs, or to the guide's web page where no PDF is posted.</p>
<div class="group">
<h3 id="other-firm-accounting-reporting-guides-baker-tilly">Baker Tilly</h3>
<ul class="resources">
<li class="resource" data-text="asc 606 revenue recognition e-book e-book on applying asc 606."><a href="https://www.bakertilly.com/insights/asc-606-revenue-recognition-ebook" target="_blank" rel="noopener noreferrer">ASC 606 revenue recognition e-book</a> <span class="desc">E-book on applying ASC 606.</span></li>
<li class="resource" data-text="asc 606 revenue recognition resource page hub of asc 606 revenue recognition resources."><a href="https://www.bakertilly.com/specialties/asc-606-revenue-recognition" target="_blank" rel="noopener noreferrer">ASC 606 revenue recognition resource page</a> <span class="desc">Hub of ASC 606 revenue recognition resources.</span></li>
<li class="resource" data-text="asc 842 compliance for nonpublic entities what nonpublic entities can expect under asc 842."><a href="https://www.bakertilly.com/insights/breaking-down-the-complexities-of-asc-842" target="_blank" rel="noopener noreferrer">ASC 842 compliance for nonpublic entities</a> <span class="desc">What nonpublic entities can expect under ASC 842.</span></li>
<li class="resource" data-text="asc 842 leases guidebook guidebook on adapting lease accounting to asc 842."><a href="https://www.bakertilly.com/insights/are-you-uncertain-where-to-start-in-adapting-your-leases-accounting-to-the-" target="_blank" rel="noopener noreferrer">ASC 842 leases guidebook</a> <span class="desc">Guidebook on adapting lease accounting to ASC 842.</span></li>
<li class="resource" data-text="lease accounting resource page hub of asc 842 and gasb 87 lease accounting resources."><a href="https://www.bakertilly.com/specialties/asc-842-lease-accounting" target="_blank" rel="noopener noreferrer">Lease accounting resource page</a> <span class="desc">Hub of ASC 842 and GASB 87 lease accounting resources.</span></li>
</ul>
</div>
<div class="group">
<h3 id="other-firm-accounting-reporting-guides-bdo">BDO</h3>
<ul class="resources">
<li class="resource" data-text="accounting for cryptocurrencies blueprint on accounting for crypto assets."><a href="https://arch.bdo.com/getContentAsset/0e733aae-351f-4d6f-b697-39ebb6f76767/bb620d56-5e9c-4774-8d17-fb9323eefdf4/ASSR-Accounting-for-Cryptocurrencies.pdf?language=en" target="_blank" rel="noopener noreferrer">Accounting for cryptocurrencies</a> <span class="desc">Blueprint on accounting for crypto assets.</span></li>
<li class="resource" data-text="accounting for leases under asc 842 guide on lessee and lessor accounting under asc 842."><a href="https://www.bdo.com/getmedia/1b712239-4dfc-4cab-b110-0055962b25d8/ASSR-Accounting-for-Leases-under-ASC842-FINAL.pdf" target="_blank" rel="noopener noreferrer">Accounting for leases under ASC 842</a> <span class="desc">Guide on lessee and lessor accounting under ASC 842.</span></li>
<li class="resource" data-text="covid-19 accounting and reporting considerations accounting and reporting considerations arising from covid-19."><a href="https://www.bdo.com/getmedia/e94e95a6-369f-4600-a83d-458859397b78/COVID-19-Accounting-Reporting-and-Other-Related-Considerations-%281%29.pdf?ext=.pdf" target="_blank" rel="noopener noreferrer">COVID-19 accounting and reporting considerations</a> <span class="desc">Accounting and reporting considerations arising from COVID-19.</span></li>
<li class="resource" data-text="financial reporting considerations for tariffs financial reporting implications of tariffs."><a href="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" target="_blank" rel="noopener noreferrer">Financial reporting considerations for tariffs</a> <span class="desc">Financial reporting implications of tariffs.</span></li>
<li class="resource" data-text="identifying performance obligations in the software industry supplement to the asc 606 blueprint for software."><a href="https://arch.bdo.com/getContentAsset/e393e069-6960-44fd-839a-4aacb86a70d1/bb620d56-5e9c-4774-8d17-fb9323eefdf4/Rev-Rec-Software-Industry.pdf?language=en" target="_blank" rel="noopener noreferrer">Identifying performance obligations in the software industry</a> <span class="desc">Supplement to the ASC 606 Blueprint for software.</span></li>
<li class="resource" data-text="lease accounting for the retail and restaurant industries blueprint on asc 842 for retail and restaurant entities."><a href="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" target="_blank" rel="noopener noreferrer">Lease accounting for the retail and restaurant industries</a> <span class="desc">Blueprint on ASC 842 for retail and restaurant entities.</span></li>
<li class="resource" data-text="revenue recognition under asc 606 blueprint on asc 606."><a href="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" target="_blank" rel="noopener noreferrer">Revenue recognition under ASC 606</a> <span class="desc">Blueprint on ASC 606.</span></li>
<li class="resource" data-text="understanding gasb implementation guide no. 2025-1 public sector guidance on gasb implementation guide 2025-1."><a href="https://www.bdo.com/getmedia/b96e5eba-d5af-4b4b-afd5-04787f76389c/PS-Understanding-GASB-Implementation-Guide-No-2025-1-Insight.pdf?ext=.pdf" target="_blank" rel="noopener noreferrer">Understanding GASB Implementation Guide No. 2025-1</a> <span class="desc">Public sector guidance on GASB Implementation Guide 2025-1.</span></li>
</ul>
</div>
<div class="group">
<h3 id="other-firm-accounting-reporting-guides-cla">CLA</h3>
<ul class="resources">
<li class="resource" data-text="applying topic 606 using various contract examples asc 606 illustrated with contract examples."><a href="https://www.claconnect.com/-/media/files/white-papers/white-paper--revenue-recognion-applications-for-he.pdf" target="_blank" rel="noopener noreferrer">Applying Topic 606 using various contract examples</a> <span class="desc">ASC 606 illustrated with contract examples.</span></li>
<li class="resource" data-text="how to apply new revenue recognition rules to your construction company asc 606 for construction companies."><a href="https://www.claconnect.com/-/media/files/white-papers/how-to-apply-new-revenue-recognition-rules-to-your-construction-company-cli.pdf" target="_blank" rel="noopener noreferrer">How to apply new revenue recognition rules to your construction company</a> <span class="desc">ASC 606 for construction companies.</span></li>
<li class="resource" data-text="impact of revenue recognition standards overview of the impact of asc 606."><a href="https://www.claconnect.com/-/media/files/presentations/impact-of-revenue-recognition-standards--cliftonlarsonallen-final.pdf" target="_blank" rel="noopener noreferrer">Impact of revenue recognition standards</a> <span class="desc">Overview of the impact of ASC 606.</span></li>
<li class="resource" data-text="independent school revenue recognition for tuition tuition revenue recognition for independent schools."><a href="https://www.claconnect.com/-/media/files/white-papers/independent-schools-white-paper.pdf?la=en" target="_blank" rel="noopener noreferrer">Independent school revenue recognition for tuition</a> <span class="desc">Tuition revenue recognition for independent schools.</span></li>
<li class="resource" data-text="ppp faq accounting questions accounting questions on paycheck protection program loans."><a href="https://www.claconnect.com/-/media/files/events-supporting/ppp-faq-accounting-questions.pdf" target="_blank" rel="noopener noreferrer">PPP FAQ accounting questions</a> <span class="desc">Accounting questions on Paycheck Protection Program loans.</span></li>
<li class="resource" data-text="preparing for changing revenue recognition guidelines preparing to adopt asc 606."><a href="https://www.claconnect.com/-/media/files/presentations/sw791preparing-for-changing-guidelinessecure.pdf?la=en" target="_blank" rel="noopener noreferrer">Preparing for changing revenue recognition guidelines</a> <span class="desc">Preparing to adopt ASC 606.</span></li>
<li class="resource" data-text="steps to prepare for new lease standards steps to prepare for asc 842."><a href="https://www.claconnect.com/-/media/whitepapers/june-2021/steps-to-prepare-for-new-lease-standards-whitepaper.pdf?hash=1D29A0E56167DE91CB8EBD6EB03A8EED&rev=4239892ffeb344548c345efe2981eb26" target="_blank" rel="noopener noreferrer">Steps to prepare for new lease standards</a> <span class="desc">Steps to prepare for ASC 842.</span></li>
<li class="resource" data-text="technology companies and revenue recognition asc 606 for technology companies."><a href="https://www.claconnect.com/-/media/files/presentations/tech-companies-and-rev-rec-webinar62618.pdf" target="_blank" rel="noopener noreferrer">Technology companies and revenue recognition</a> <span class="desc">ASC 606 for technology companies.</span></li>
</ul>
</div>
<div class="group">
<h3 id="other-firm-accounting-reporting-guides-crowe">Crowe</h3>
<ul class="resources">
<li class="resource" data-text="2024 aicpa & cima conference highlights highlights from the 2024 aicpa & cima conference on sec and pcaob developments."><a href="https://www.crowe.com/-/media/crowe/llp/widen-media-files-folder/2/2024-aicpa-cima-conference-on-sec-pcaob-developments-audit2500-012n.pdf?hash=1DEEB08E01BF590FB1E7E71FFCF8163E&rev=8a490dc6ac074e2cb7252157b9bf0c57" target="_blank" rel="noopener noreferrer">2024 AICPA & CIMA Conference highlights</a> <span class="desc">Highlights from the 2024 AICPA & CIMA Conference on SEC and PCAOB developments.</span></li>
<li class="resource" data-text="2024 illustrative financial statements: financial institutions illustrative financial statements for financial institutions."><a href="https://www.crowe.com/-/media/crowe/llp/widen-media-files-folder/2/2024-illustrative-financial-statements-financial-institutions-audit2500-012d.pdf?hash=9E1348ABDBA50B2E3A69737C00A1D20E&rev=d6d75fe40748411b92f261b11af21fb7" target="_blank" rel="noopener noreferrer">2024 illustrative financial statements: financial institutions</a> <span class="desc">Illustrative financial statements for financial institutions.</span></li>
<li class="resource" data-text="2025 illustrative financial statements illustrative financial statements for 2025."><a href="https://www.crowe.com/-/media/crowe/llp/widen-media-files-folder/2/2025-illustrative-financial-statements-tact2664450.pdf?hash=FB726BB122AFEC0E1C4F1199EDFF662B&rev=02db88adc3594053a2a739ef277e15d5" target="_blank" rel="noopener noreferrer">2025 illustrative financial statements</a> <span class="desc">Illustrative financial statements for 2025.</span></li>
<li class="resource" data-text="applying the new revenue recognition standard to financial institutions asc 606 for financial institutions."><a href="https://www.crowe.com/-/media/Crowe/LLP/folio-pdf/Applying-the-New-Revenue-Recognition-Standard-to-Financial-Institution-FS-18200-024A.pdf" target="_blank" rel="noopener noreferrer">Applying the new revenue recognition standard to financial institutions</a> <span class="desc">ASC 606 for financial institutions.</span></li>
<li class="resource" data-text="implementing the new revenue recognition standard for restaurant and retail asc 606 for restaurant and retail entities."><a href="https://www.crowe.com/-/media/crowe/llp/folio-pdf/restaurant-and-retail-rev-rec-article-fw-17014-007a.pdf" target="_blank" rel="noopener noreferrer">Implementing the new revenue recognition standard for restaurant and retail</a> <span class="desc">ASC 606 for restaurant and retail entities.</span></li>
<li class="resource" data-text="q1 2025 accounting and financial reporting developments quarterly accounting and financial reporting developments."><a href="https://www.crowe.com/-/media/crowe/llp/widen-media-files-folder/q/q1-2025-accounting-and-financial-reporting-developments-audit2500-012p.pdf" target="_blank" rel="noopener noreferrer">Q1 2025 accounting and financial reporting developments</a> <span class="desc">Quarterly accounting and financial reporting developments.</span></li>
<li class="resource" data-text="revenue recognition under asc 606 presentation on the five-step asc 606 model."><a href="https://www.crowe.com/-/media/Crowe/LLP/folio-pdf/Virtual-Symposium-Keynote-Five-Step-ASR-18000-093B.pdf" target="_blank" rel="noopener noreferrer">Revenue recognition under ASC 606</a> <span class="desc">Presentation on the five-step ASC 606 model.</span></li>
<li class="resource" data-text="sec comment letters in the life sciences industry 2025 edition of sec comment letter trends for life sciences."><a href="https://www.crowe.com/-/media/crowe/llp/widen-media-files-folder/s/sec-comment-letters-in-the-life-sciences-industry-2025-edition-tact2465100.pdf?hash=D2ADBC69E86D87B2DE91AA41A9C2D442&rev=bed19cbeef8a4cd89884daec612d1edf" target="_blank" rel="noopener noreferrer">SEC comment letters in the life sciences industry</a> <span class="desc">2025 edition of SEC comment letter trends for life sciences.</span></li>
</ul>
</div>
<div class="group">
<h3 id="other-firm-accounting-reporting-guides-forvis-mazars">Forvis Mazars</h3>
<ul class="resources">
<li class="resource" data-text="asc 842 considerations and best practices considerations and best practices for asc 842."><a href="https://www.forvismazars.us/getattachment/b62752c7-f5a3-4796-b26c-3ffd30aed665/ASC-842-Considerations-Best-Practices.pdf" target="_blank" rel="noopener noreferrer">ASC 842 considerations and best practices</a> <span class="desc">Considerations and best practices for ASC 842.</span></li>
<li class="resource" data-text="asc 842 refresher: modifications and impairment lease modifications and impairment under asc 842."><a href="https://www.forvismazars.us/getmedia/c0d74b27-2486-4ecc-9d2a-86c10d19f8e0/ASC-842-Refresher-Modifications-Impairment.pdf" target="_blank" rel="noopener noreferrer">ASC 842 refresher: modifications and impairment</a> <span class="desc">Lease modifications and impairment under ASC 842.</span></li>
<li class="resource" data-text="cost accounting standards compliance guide guide to cost accounting standards compliance."><a href="https://www.forvismazars.us/getmedia/6bdb93d5-9589-46ff-9173-f85a152d4896/Forvis-Mazars-CAS-Compliance-Guide.pdf" target="_blank" rel="noopener noreferrer">Cost Accounting Standards compliance guide</a> <span class="desc">Guide to Cost Accounting Standards compliance.</span></li>
<li class="resource" data-text="details on fasb's new public company expense disclosures dise disclosures under asu 2024-03."><a href="https://www.forvismazars.us/getmedia/928277a0-906e-438b-a48b-ed74d7413e02/Details-on-FASBs-New-Public-Company-Expense-Disclosures.pdf" target="_blank" rel="noopener noreferrer">Details on FASB's new public company expense disclosures</a> <span class="desc">DISE disclosures under ASU 2024-03.</span></li>
<li class="resource" data-text="fasb finalizes common control lease relief common control lease arrangements under asc 842."><a href="https://www.forvismazars.us/getmedia/fc3e9f70-28f3-4bf6-ac65-5a03e5662713/FASB-Finalizes-Common-Control-Lease-Relief.pdf" target="_blank" rel="noopener noreferrer">FASB finalizes common control lease relief</a> <span class="desc">Common control lease arrangements under ASC 842.</span></li>
<li class="resource" data-text="fasb quarterly update, 1q 2025 fasb standard-setting update for the first quarter of 2025."><a href="https://www.forvismazars.us/getmedia/c627cb03-bdda-43b7-9c61-13e05cc47ab7/FASB-1Q-2025.pdf" target="_blank" rel="noopener noreferrer">FASB quarterly update, 1Q 2025</a> <span class="desc">FASB standard-setting update for the first quarter of 2025.</span></li>
<li class="resource" data-text="new guidance on accounting for government grants new fasb guidance on accounting for government grants."><a href="https://www.forvismazars.us/getmedia/87dc3413-2487-48e9-9b97-f019f9142ad5/New-Guidance-on-Accounting-for-Government-Grants.pdf" target="_blank" rel="noopener noreferrer">New guidance on accounting for government grants</a> <span class="desc">New FASB guidance on accounting for government grants.</span></li>
<li class="resource" data-text="new jv accounting rules: fair value joint venture formation accounting at fair value (asu 2023-05)."><a href="https://www.forvismazars.us/getmedia/88c5e66d-14eb-4738-97e9-14e9d23e4cc6/New-JV-Accounting-Rules-Fair-Value.pdf" target="_blank" rel="noopener noreferrer">New JV accounting rules: fair value</a> <span class="desc">Joint venture formation accounting at fair value (ASU 2023-05).</span></li>
<li class="resource" data-text="prepared for new fair value guidance for restricted equity securities? fair value guidance for restricted equity securities (asu 2022-03)."><a href="https://www.forvismazars.us/getmedia/fb49a840-9f8d-4d62-8cc7-516cf62f2ca2/Prepared-for-New-Fair-Value-Guidance-for-Restricted-Equity-Securities.pdf" target="_blank" rel="noopener noreferrer">Prepared for new fair value guidance for restricted equity securities?</a> <span class="desc">Fair value guidance for restricted equity securities (ASU 2022-03).</span></li>
<li class="resource" data-text="private company accounting relief projects move forward update on private company accounting relief projects."><a href="https://www.forvismazars.us/getmedia/86dbbb01-51a3-4eb4-971e-71020bb365cc/Private-Company-Accounting-Relief-Projects-Move-Forward.pdf" target="_blank" rel="noopener noreferrer">Private company accounting relief projects move forward</a> <span class="desc">Update on private company accounting relief projects.</span></li>
<li class="resource" data-text="quarterly financial reporting update quarterly accounting and financial reporting update."><a href="https://www.forvismazars.us/getmedia/98f24d60-78f7-43ed-8312-8650ef469ef6/Final-Quarterly-Financial-Reporting-Update_1.pdf" target="_blank" rel="noopener noreferrer">Quarterly financial reporting update</a> <span class="desc">Quarterly accounting and financial reporting update.</span></li>
<li class="resource" data-text="sale and leaseback transactions accounting refresher sale and leaseback transactions under asc 842."><a href="https://www.forvismazars.us/getmedia/a2d4a471-3c67-4488-9fbb-c490c2044eab/CLEAN-2192926-Sale-leaseback-accounting-refresher_Dec-13-2024-_AC-V2-1.pdf" target="_blank" rel="noopener noreferrer">Sale and leaseback transactions accounting refresher</a> <span class="desc">Sale and leaseback transactions under ASC 842.</span></li>
</ul>
</div>
<div class="group">
<h3 id="other-firm-accounting-reporting-guides-grant-thornton">Grant Thornton</h3>
<ul class="resources">
<li class="resource" data-text="applying asc 360 to right-of-use assets impairment of right-of-use assets under asc 360."><a href="https://www.grantthornton.com/content/dam/grantthornton/website/assets/content-page-files/audit/pdfs/viewpoint-2020/applying-ASC-360-right-use-assets/applying-asc-360-right-use-assets.pdf" target="_blank" rel="noopener noreferrer">Applying ASC 360 to right-of-use assets</a> <span class="desc">Impairment of right-of-use assets under ASC 360.</span></li>
<li class="resource" data-text="asu 2021-09 discount rate guidance for nonpublic lessees discount rate practical expedient for nonpublic lessees."><a href="https://www.grantthornton.com/content/dam/grantthornton/website/assets/content-page-files/audit/pdfs/2021/snapshot-2021-15-asu-2021-09-amends-discount-rate-guidance-for-nonpublic-lessees.pdf.coredownload.inline.pdf" target="_blank" rel="noopener noreferrer">ASU 2021-09 discount rate guidance for nonpublic lessees</a> <span class="desc">Discount rate practical expedient for nonpublic lessees.</span></li>
<li class="resource" data-text="changing economic and fiscal policy: reporting considerations accounting and financial reporting considerations of policy change."><a href="https://www.grantthornton.com/content/dam/grantthornton/website/assets/content-page-files/audit/pdfs/snapshot/snapshot-2025-04-changing-economic-and-fiscal-policy-accounting-and-financial-reporting-considerations.pdf" target="_blank" rel="noopener noreferrer">Changing economic and fiscal policy: reporting considerations</a> <span class="desc">Accounting and financial reporting considerations of policy change.</span></li>
<li class="resource" data-text="fasb introduces disaggregated income statement expense disclosures dise disclosures under asu 2024-03."><a href="https://www.grantthornton.com/content/dam/grantthornton/website/assets/content-page-files/audit/pdfs/2025/snapshot-2025-14-fasb-disaggregated-income.pdf" target="_blank" rel="noopener noreferrer">FASB introduces disaggregated income statement expense disclosures</a> <span class="desc">DISE disclosures under ASU 2024-03.</span></li>
<li class="resource" data-text="implementing the new revenue guidance in the technology industry asc 606 for the technology industry."><a href="https://www.grantthornton.com/content/dam/grantthornton/website/assets/content-page-files/audit/pdfs/white-papers/2019/implementing-new-revenue-guidance-in-technology-industry/implementing-new-revenue-guidance-in-technology-industry.pdf" target="_blank" rel="noopener noreferrer">Implementing the new revenue guidance in the technology industry</a> <span class="desc">ASC 606 for the technology industry.</span></li>
<li class="resource" data-text="leases: navigating the guidance in asc 842 comprehensive guide to asc 842."><a href="https://www.grantthornton.com/content/dam/grantthornton/website/assets/content-page-files/audit/pdfs/2023/leases-navigating-the-guidance-in-asc-842-updated-june-2023.pdf" target="_blank" rel="noopener noreferrer">Leases: navigating the guidance in ASC 842</a> <span class="desc">Comprehensive guide to ASC 842.</span></li>
<li class="resource" data-text="navigating the guidance in asc 718, share-based payments comprehensive guide to asc 718."><a href="https://www.grantthornton.com/content/dam/grantthornton/website/assets/content-page-files/audit/pdfs/New-Developments-Summaries-2021/share-based-payments-july-2021.pdf" target="_blank" rel="noopener noreferrer">Navigating the guidance in ASC 718, share-based payments</a> <span class="desc">Comprehensive guide to ASC 718.</span></li>
<li class="resource" data-text="revenue from contracts with customers: navigating asc 606 and asc 340-40 comprehensive guide to asc 606 and asc 340-40."><a href="https://www.grantthornton.com/content/dam/grantthornton/website/assets/content-page-files/audit/pdfs/2026/revenue-from-contracts-with-customers-navigating-the-guidance-in-asc-606-and-340-40-revised-april-2026.pdf" target="_blank" rel="noopener noreferrer">Revenue from contracts with customers: navigating ASC 606 and ASC 340-40</a> <span class="desc">Comprehensive guide to ASC 606 and ASC 340-40.</span></li>
<li class="resource" data-text="sales and transfers of nonfinancial assets: applying asc 610-20 guide to asc 610-20."><a href="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" target="_blank" rel="noopener noreferrer">Sales and transfers of nonfinancial assets: applying ASC 610-20</a> <span class="desc">Guide to ASC 610-20.</span></li>
</ul>
</div>
<div class="group">
<h3 id="other-firm-accounting-reporting-guides-rsm">RSM</h3>
<ul class="resources">
<li class="resource" data-text="a guide to accounting for derivatives and hedge accounting guide on asc 815."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/a-guide-to-accounting-for-derivatives-and-hedge-accounting_122024.pdf" target="_blank" rel="noopener noreferrer">A guide to accounting for derivatives and hedge accounting</a> <span class="desc">Guide on ASC 815.</span></li>
<li class="resource" data-text="a guide to lease accounting guide on asc 842."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/a-guide-to-lease-accounting-20241101.pdf" target="_blank" rel="noopener noreferrer">A guide to lease accounting</a> <span class="desc">Guide on ASC 842.</span></li>
<li class="resource" data-text="a guide to lessee accounting under asc 842 lessee accounting under asc 842."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/a-guide-to-lessee-accounting-under-asc-842.pdf" target="_blank" rel="noopener noreferrer">A guide to lessee accounting under ASC 842</a> <span class="desc">Lessee accounting under ASC 842.</span></li>
<li class="resource" data-text="a guide to revenue recognition guide on asc 606."><a href="https://rsmus.com/content/dam/rsm/insights/services/audit/1pdf/a-guide-to-revenue-recognition.pdf" target="_blank" rel="noopener noreferrer">A guide to revenue recognition</a> <span class="desc">Guide on ASC 606.</span></li>
<li class="resource" data-text="accounting for income taxes: current and deferred taxes current and deferred taxes under asc 740."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/Accounting-for-income-taxes-Current-and-deferred-taxes.inline.pdf" target="_blank" rel="noopener noreferrer">Accounting for income taxes: current and deferred taxes</a> <span class="desc">Current and deferred taxes under ASC 740.</span></li>
<li class="resource" data-text="early lease terminations, reduced payments and subleases lease modification scenarios under asc 842."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/Early-lease-terminations-reduced-payments-and-subleases.pdf" target="_blank" rel="noopener noreferrer">Early lease terminations, reduced payments and subleases</a> <span class="desc">Lease modification scenarios under ASC 842.</span></li>
<li class="resource" data-text="financial reporting implications of tariffs accounting brief on the financial reporting implications of tariffs."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/accounting-brief-financial-reporting-implications-of-tariffs.pdf" target="_blank" rel="noopener noreferrer">Financial reporting implications of tariffs</a> <span class="desc">Accounting brief on the financial reporting implications of tariffs.</span></li>
<li class="resource" data-text="leases: overview of asc 842 overview of asc 842."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/leases-overview-of-asc-842.pdf" target="_blank" rel="noopener noreferrer">Leases: overview of ASC 842</a> <span class="desc">Overview of ASC 842.</span></li>
<li class="resource" data-text="lessee accounting for tenant improvement allowances tenant improvement allowances under asc 842."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/Lessee-accounting-for-tenant-improvements.pdf" target="_blank" rel="noopener noreferrer">Lessee accounting for tenant improvement allowances</a> <span class="desc">Tenant improvement allowances under ASC 842.</span></li>
<li class="resource" data-text="lessor accounting under asc 842 lessor accounting under asc 842."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/Lessor-accounting-under-ASC-842.pdf" target="_blank" rel="noopener noreferrer">Lessor accounting under ASC 842</a> <span class="desc">Lessor accounting under ASC 842.</span></li>
<li class="resource" data-text="revenue recognition considerations for consumer products asc 606 for consumer products."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/Changes-to-revenue-recognition-in-the-consumer-products-industry-202309.pdf" target="_blank" rel="noopener noreferrer">Revenue recognition considerations for consumer products</a> <span class="desc">ASC 606 for consumer products.</span></li>
<li class="resource" data-text="revenue recognition considerations for financial institutions asc 606 for financial institutions."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/revenue-recognition-considerations-for-financial-institutions.pdf" target="_blank" rel="noopener noreferrer">Revenue recognition considerations for financial institutions</a> <span class="desc">ASC 606 for financial institutions.</span></li>
<li class="resource" data-text="revenue recognition considerations for not-for-profit organizations asc 606 for not-for-profit organizations."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/Revenue-recognition-considerations-for-not-for-profit-organizations-202309.pdf" target="_blank" rel="noopener noreferrer">Revenue recognition considerations for not-for-profit organizations</a> <span class="desc">ASC 606 for not-for-profit organizations.</span></li>
<li class="resource" data-text="revenue recognition for business and professional services asc 606 for business and professional services."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/Revenue-recognition-for-business-and-professional-services-202310.pdf" target="_blank" rel="noopener noreferrer">Revenue recognition for business and professional services</a> <span class="desc">ASC 606 for business and professional services.</span></li>
<li class="resource" data-text="revenue recognition for federal government contractors asc 606 for federal government contractors."><a href="https://rsmus.com/content/dam/rsm/insights/industries/government-contracting/1pdf/revenue-recognition-considerations-for-federal-government-contractors.pdf" target="_blank" rel="noopener noreferrer">Revenue recognition for federal government contractors</a> <span class="desc">ASC 606 for federal government contractors.</span></li>
<li class="resource" data-text="revenue recognition for industrial entities asc 606 for industrial entities."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/revenue-recognition-for-industrial-entities.pdf" target="_blank" rel="noopener noreferrer">Revenue recognition for industrial entities</a> <span class="desc">ASC 606 for industrial entities.</span></li>
<li class="resource" data-text="revenue recognition in the life sciences industry asc 606 for life sciences."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/revenue-recognition-considerations-for-the-life-sciences-industry.pdf" target="_blank" rel="noopener noreferrer">Revenue recognition in the life sciences industry</a> <span class="desc">ASC 606 for life sciences.</span></li>
<li class="resource" data-text="revenue recognition: overview of asc 606 overview of asc 606."><a href="https://rsmus.com/content/dam/rsm/insights/services/audit/1pdf/revenue-recognition-overview-of-asc-606.pdf" target="_blank" rel="noopener noreferrer">Revenue recognition: overview of ASC 606</a> <span class="desc">Overview of ASC 606.</span></li>
<li class="resource" data-text="us gaap to ifrs comparisons comparison of us gaap and ifrs."><a href="https://rsmus.com/content/dam/rsm/insights/financial-reporting/1pdf/us-gaap-to-ifrs-comparisons_122024.inline.pdf" target="_blank" rel="noopener noreferrer">US GAAP to IFRS comparisons</a> <span class="desc">Comparison of US GAAP and IFRS.</span></li>
</ul>
</div>
</section>
<section class="section" id="newsletters-blogs">
<div class="section-head">
<h2>Newsletters & Blogs</h2>
<span class="count">6</span>
</div>
<div class="group">
<ul class="resources">
<li class="resource" data-text="accounting accidentally ken boyd, author of several "for dummies" accounting titles, explains core accounting concepts and the cpa exam for students and professionals."><a href="https://www.accountingaccidentally.com/" target="_blank" rel="noopener noreferrer">Accounting Accidentally</a> <span class="desc">Ken Boyd, author of several "For Dummies" accounting titles, explains core accounting concepts and the CPA exam for students and professionals.</span></li>
<li class="resource" data-text="deep quarry olga usvyatsky uses data to uncover trends in financial disclosure and reporting, from sec comment letters to restatement red flags."><a href="https://deepquarry.substack.com/" target="_blank" rel="noopener noreferrer">Deep Quarry</a> <span class="desc">Olga Usvyatsky uses data to uncover trends in financial disclosure and reporting, from SEC comment letters to restatement red flags.</span></li>
<li class="resource" data-text="the dig investigative journalist francine mckenna digs into accounting, auditing, and governance issues at public and pre-ipo companies."><a href="https://thedig.substack.com/" target="_blank" rel="noopener noreferrer">The Dig</a> <span class="desc">Investigative journalist Francine McKenna digs into accounting, auditing, and governance issues at public and pre-IPO companies.</span></li>
<li class="resource" data-text="finacco insights technical accounting articles on revenue, leases, financial instruments, crypto, and valuation from a specialist advisory firm."><a href="https://finacco.org/insights/" target="_blank" rel="noopener noreferrer">FinAcco Insights</a> <span class="desc">Technical accounting articles on revenue, leases, financial instruments, crypto, and valuation from a specialist advisory firm.</span></li>
<li class="resource" data-text="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."><a href="https://news.gaapsavvy.com/" target="_blank" rel="noopener noreferrer">GAAPSavvy</a> <span class="desc">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.</span></li>
<li class="resource" data-text="techaccountingpro practical us gaap research and solutions with a focus on digital-asset and crypto accounting, presentation, and audit readiness."><a href="https://blog.techaccountingpro.com/" target="_blank" rel="noopener noreferrer">TechAccountingPro</a> <span class="desc">Practical US GAAP research and solutions with a focus on digital-asset and crypto accounting, presentation, and audit readiness.</span></li>
</ul>
</div>
</section>
<section class="section" id="profession-practice-careers">
<div class="section-head">
<h2>Profession, Practice & Careers</h2>
<span class="count">2</span>
</div>
<div class="group">
<ul class="resources">
<li class="resource" data-text="ambition, aligned devon coombs (cpa, formerly deloitte and google cloud) on ai strategy, finance leadership, and purpose-driven careers for finance professionals."><a href="https://www.linkedin.com/newsletters/ambition-aligned-7311015426463776788" target="_blank" rel="noopener noreferrer">Ambition, Aligned</a> <span class="desc">Devon Coombs (CPA, formerly Deloitte and Google Cloud) on AI strategy, finance leadership, and purpose-driven careers for finance professionals.</span></li>
<li class="resource" data-text="jason staats cpa jason staats on running modern accounting firms, covering practice management, accounting technology, and ai tooling."><a href="https://www.jasononfirms.com/" target="_blank" rel="noopener noreferrer">Jason Staats</a> <span class="desc">CPA Jason Staats on running modern accounting firms, covering practice management, accounting technology, and AI tooling.</span></li>
</ul>
</div>
</section>
<section class="section" id="data">
<div class="section-head">
<h2>Data</h2>
<span class="count">1</span>
</div>
<div class="group">
<ul class="resources">
<li class="resource" data-text="estimated normal useful life study by asa – machinery & technical specialties committee estimated normal useful lives for machinery and equipment"><a href="https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf?sfvrsn=2c943b33_1" target="_blank" rel="noopener noreferrer">Estimated Normal Useful Life Study by ASA – Machinery & Technical Specialties Committee</a> <span class="desc">Estimated Normal Useful Lives for Machinery and Equipment</span></li>
</ul>
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for(var k in navLinks){navLinks[k].classList.remove('active');}
link.classList.add('active');
}
});
},{rootMargin:'-10% 0px -80% 0px'});
secs.forEach(function(s){obs.observe(s);});
}
})();
</script>
</body>
</html>