A curated list of high-quality resources for technical accounting and financial reporting under US GAAP and IFRS.
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.
- Standards & Authoritative Sources
- Firm Reference Libraries
- Big Four Accounting & Reporting Guides
- Other Firm Accounting & Reporting Guides
- Newsletters & Blogs
- Profession, Practice & Careers
- Data
- FASB Accounting Standards Codification - The single source of authoritative US GAAP, searchable online (free Basic View).
- Financial Accounting Standards Board (FASB) - Standard setter for US GAAP; publishes Accounting Standards Updates, exposure drafts, and project updates.
- IFRS Foundation (IASB) - Issuer of IFRS Accounting Standards used in 140+ jurisdictions, with a free register of issued standards.
- SEC EDGAR Full-Text Search - Full-text search across public company filings; the primary corpus for disclosure research and benchmarking.
- SEC Financial Reporting Manual - Division of Corporation Finance staff guidance on SEC financial statement requirements.
- SEC Staff Accounting Bulletins - SEC staff interpretations on accounting and disclosure (e.g., materiality and revenue).
- AICPA & CIMA - Audit and accounting guides, Technical Questions and Answers, and the Center for Plain English Accounting.
Free hubs where the major firms publish their interpretive accounting guidance.
- BDO Accounting Standards & Reporting Matters - Blueprints, bulletins, and newsletters on US GAAP and SEC developments.
- Deloitte Accounting Research Tool (DART) - Deloitte's Roadmap series and manuals, much of it free with registration.
- Deloitte IAS Plus - Free global IFRS and US GAAP news, standards summaries, and resources.
- EY AccountingLink - EY's Financial Reporting Developments publications, Technical Line guidance, and quarterly briefs.
- Grant Thornton Insights - Accounting and reporting bulletins, New Developments Summaries, and quarterly updates.
- KPMG Financial Reporting View - KPMG's hub of handbooks, hot topics, and CPE-eligible insights on US GAAP, IFRS, and SEC reporting.
- PwC Viewpoint - PwC's accounting and reporting guides, In briefs, and In depths (free registration).
- RSM Financial Reporting Resource Center - Bi-weekly Financial Reporting Insights and topic-organized accounting guidance.
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.
- Revenue recognition - Roadmap to applying ASC 606.
- Accounting changes and error corrections - Financial Reporting Developments on ASC 250.
- Asset retirement obligations - Financial Reporting Developments on ASC 410.
- Business combinations - Financial Reporting Developments on ASC 805.
- Certain investments in debt and equity securities - Financial Reporting Developments on ASC 320 and ASC 321.
- Consolidation - Financial Reporting Developments on ASC 810.
- Credit impairment under ASC 326 - Financial Reporting Developments on the CECL model.
- Derivatives and hedging - Financial Reporting Developments on ASC 815.
- Disaggregation of income statement expenses - Financial Reporting Developments on ASU 2024-03 (DISE).
- Earnings per share - Financial Reporting Developments on ASC 260.
- Equity method investments and joint ventures - Financial Reporting Developments on ASC 323.
- Fair value measurement - Financial Reporting Developments on ASC 820.
- Foreign currency matters - Financial Reporting Developments on ASC 830.
- Gains and losses from the derecognition of nonfinancial assets - Financial Reporting Developments on ASC 610-20.
- Impairment or disposal of long-lived assets - Financial Reporting Developments on ASC 360.
- Income taxes - Financial Reporting Developments on ASC 740.
- Intangibles, goodwill and other - Financial Reporting Developments on ASC 350.
- Issuer's accounting for debt and equity financings - Financial Reporting Developments on debt and equity financings.
- Lease accounting - Financial Reporting Developments on ASC 842.
- Pro forma financial information - Guide to applying Article 11 of Regulation S-X.
- Real estate project costs - Financial Reporting Developments on real estate project costs.
- Revenue from contracts with customers - Financial Reporting Developments on ASC 606.
- Share-based payment - Financial Reporting Developments on ASC 718.
- Statement of cash flows - Financial Reporting Developments on ASC 230.
- Transfers and servicing of financial assets - Financial Reporting Developments on ASC 860.
- US GAAP versus IFRS: the basics - Comparison of US GAAP and IFRS Accounting Standards.
- Accounting changes and error corrections - Handbook on ASC 250.
- Accounting for bankruptcies - Handbook on ASC 852 reorganizations and liquidations.
- Accounting for income taxes - Handbook on ASC 740.
- AI and automation in financial reporting - Guide to applying AI and automation in the reporting process.
- Asset acquisitions - Handbook on ASC 805-50.
- Bitcoin custodians - Whitepaper on the role of custodians in bitcoin adoption and ownership.
- Business combinations - Handbook on ASC 805 and noncontrolling interests.
- Climate risk in the financial statements - Handbook on the effects of climate risk on the financial statements.
- Consolidation - Handbook on ASC 810 (VIE and voting interest models).
- Contingencies, commitments and guarantees - Handbook on ASC 450 and ASC 460.
- Credit impairment - Handbook on the ASC 326 CECL model.
- Crypto asset lending - Lenders' accounting for loans of crypto intangible assets.
- Crypto intangible assets - Accounting and reporting for crypto intangible assets under ASC 350-60.
- Crypto intangible assets (investment companies) - Investment company accounting for crypto intangible assets.
- Crypto staking activities - Accounting for crypto staking rewards.
- Debt and equity financing - Handbook on debt versus equity classification and financing transactions.
- Derivatives and hedging - Handbook on ASC 815.
- Digital assets: IFRS vs US GAAP - How digital-asset accounting differs between IFRS and US GAAP.
- Discontinued operations and held-for-sale disposal groups - Handbook on ASC 205-20 and ASC 360-10.
- Earnings per share - Handbook on ASC 260.
- Economic disruption - Handbook on accounting through economic disruption and uncertainty.
- Employee benefits - Handbook on ASC 712 and ASC 715.
- Equity method of accounting - Handbook on ASC 323.
- Fair value measurement - Handbook on ASC 820.
- Financial statement presentation - Handbook on overall financial statement presentation.
- Foreign currency - Handbook on ASC 830.
- GHG emissions reporting - Handbook on greenhouse gas emissions reporting.
- Going concern - Handbook on the ASC 205-40 going concern assessment.
- IFRS compared to US GAAP - Handbook comparing IFRS Accounting Standards to US GAAP.
- IFRS vs US GAAP: CARES Act - CARES Act accounting under IFRS compared to US GAAP.
- Impairment of nonfinancial assets - Handbook on goodwill, intangible, and long-lived asset impairment.
- Internal control over financial reporting - Handbook on designing and evaluating ICFR.
- Inventory - Handbook on ASC 330.
- Investment companies - Handbook on ASC 946.
- Investments - Handbook on debt and equity securities (ASC 320 and ASC 321).
- Leases - Handbook on ASC 842.
- Long-duration contracts (insurance) - Handbook on the LDTI insurance standard (ASU 2018-12).
- NFTs - Accounting for nonfungible tokens.
- Public offerings: non-US issuers - Filing requirements for non-US issuers in US public offerings.
- Public offerings: US issuers - Filing requirements for US issuers in public offerings.
- Real estate lessor guide - ASC 842 lessor accounting for real estate.
- Real estate revenue - ASC 606 revenue for real estate.
- Reference rate reform - Handbook on ASC 848 (LIBOR transition).
- Research and development - Handbook on ASC 730.
- Revenue for franchisors - ASC 606 revenue for franchisors.
- Revenue for software and SaaS - ASC 606 revenue for software and SaaS.
- Revenue recognition - Handbook on ASC 606.
- SEC reporting for business combinations - Regulation S-X Rule 3-05 and Article 11 pro forma requirements.
- Segment reporting - Handbook on ASC 280 (post ASU 2023-07).
- Service concession arrangements - Handbook on ASC 853.
- Share-based payment - Handbook on ASC 718.
- Software and website costs - Handbook on ASC 350-40 and ASC 985-20.
- Stablecoins - Accounting and reporting considerations for stablecoins.
- Statement of cash flows - Handbook on ASC 230.
- Tax credits - Handbook on accounting for tax credits and credit investments.
- Transfers and servicing of financial assets - Handbook on ASC 860.
- Bankruptcies and liquidations - Guide on ASC 852.
- Business combinations and noncontrolling interests - Guide on ASC 805 and ASC 810.
- Consolidation - Guide on ASC 810 (VIEs and voting interests).
- Crypto assets - Guide to accounting for crypto assets.
- Derivatives and hedging - Guide on ASC 815.
- Equity method investments and joint ventures - Guide on ASC 323.
- Fair value measurements - Guide on ASC 820.
- Financial statement presentation - Guide on overall financial statement presentation.
- Financing transactions - Guide on debt, equity, and financing arrangements.
- Foreign currency - Guide on ASC 830.
- Health care entities - Industry guide for health care entities.
- IFRS and US GAAP: similarities and differences - Comparison of IFRS and US GAAP.
- Income taxes - Guide on ASC 740.
- Insurance contracts - Guide on ASC 944 for insurance entities (post ASU 2018-12).
- Inventory - Guide on ASC 330.
- Investment companies - Industry guidance for investment companies (ASC 946).
- Leases - Guide on ASC 842.
- Loans and investments - Guide on loans and debt and equity investments.
- Not-for-profit entities - Guide on ASC 958.
- Pensions and other employee benefits - Guide on ASC 715.
- Pharmaceutical and life sciences - Industry GAAP issues and solutions.
- Property, plant, equipment and other assets - Guide on ASC 360.
- Reference rate reform - Guide on ASC 848.
- Revenue from contracts with customers - Guide on ASC 606.
- Stock-based compensation - Guide on ASC 718.
- Transfers and servicing of financial assets - Guide on ASC 860.
- Utilities and power companies - Industry guide for utilities and power companies.
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.
- ASC 606 revenue recognition e-book - E-book on applying ASC 606.
- ASC 606 revenue recognition resource page - Hub of ASC 606 revenue recognition resources.
- ASC 842 compliance for nonpublic entities - What nonpublic entities can expect under ASC 842.
- ASC 842 leases guidebook - Guidebook on adapting lease accounting to ASC 842.
- Lease accounting resource page - Hub of ASC 842 and GASB 87 lease accounting resources.
- Accounting for cryptocurrencies - Blueprint on accounting for crypto assets.
- Accounting for leases under ASC 842 - Guide on lessee and lessor accounting under ASC 842.
- COVID-19 accounting and reporting considerations - Accounting and reporting considerations arising from COVID-19.
- Financial reporting considerations for tariffs - Financial reporting implications of tariffs.
- Identifying performance obligations in the software industry - Supplement to the ASC 606 Blueprint for software.
- Lease accounting for the retail and restaurant industries - Blueprint on ASC 842 for retail and restaurant entities.
- Revenue recognition under ASC 606 - Blueprint on ASC 606.
- Understanding GASB Implementation Guide No. 2025-1 - Public sector guidance on GASB Implementation Guide 2025-1.
- Applying Topic 606 using various contract examples - ASC 606 illustrated with contract examples.
- How to apply new revenue recognition rules to your construction company - ASC 606 for construction companies.
- Impact of revenue recognition standards - Overview of the impact of ASC 606.
- Independent school revenue recognition for tuition - Tuition revenue recognition for independent schools.
- PPP FAQ accounting questions - Accounting questions on Paycheck Protection Program loans.
- Preparing for changing revenue recognition guidelines - Preparing to adopt ASC 606.
- Steps to prepare for new lease standards - Steps to prepare for ASC 842.
- Technology companies and revenue recognition - ASC 606 for technology companies.
- 2024 AICPA & CIMA Conference highlights - Highlights from the 2024 AICPA & CIMA Conference on SEC and PCAOB developments.
- 2024 illustrative financial statements: financial institutions - Illustrative financial statements for financial institutions.
- 2025 illustrative financial statements - Illustrative financial statements for 2025.
- Applying the new revenue recognition standard to financial institutions - ASC 606 for financial institutions.
- Implementing the new revenue recognition standard for restaurant and retail - ASC 606 for restaurant and retail entities.
- Q1 2025 accounting and financial reporting developments - Quarterly accounting and financial reporting developments.
- Revenue recognition under ASC 606 - Presentation on the five-step ASC 606 model.
- SEC comment letters in the life sciences industry - 2025 edition of SEC comment letter trends for life sciences.
- ASC 842 considerations and best practices - Considerations and best practices for ASC 842.
- ASC 842 refresher: modifications and impairment - Lease modifications and impairment under ASC 842.
- Cost Accounting Standards compliance guide - Guide to Cost Accounting Standards compliance.
- Details on FASB's new public company expense disclosures - DISE disclosures under ASU 2024-03.
- FASB finalizes common control lease relief - Common control lease arrangements under ASC 842.
- FASB quarterly update, 1Q 2025 - FASB standard-setting update for the first quarter of 2025.
- New guidance on accounting for government grants - New FASB guidance on accounting for government grants.
- New JV accounting rules: fair value - Joint venture formation accounting at fair value (ASU 2023-05).
- Prepared for new fair value guidance for restricted equity securities? - Fair value guidance for restricted equity securities (ASU 2022-03).
- Private company accounting relief projects move forward - Update on private company accounting relief projects.
- Quarterly financial reporting update - Quarterly accounting and financial reporting update.
- Sale and leaseback transactions accounting refresher - Sale and leaseback transactions under ASC 842.
- Applying ASC 360 to right-of-use assets - Impairment of right-of-use assets under ASC 360.
- ASU 2021-09 discount rate guidance for nonpublic lessees - Discount rate practical expedient for nonpublic lessees.
- Changing economic and fiscal policy: reporting considerations - Accounting and financial reporting considerations of policy change.
- FASB introduces disaggregated income statement expense disclosures - DISE disclosures under ASU 2024-03.
- Implementing the new revenue guidance in the technology industry - ASC 606 for the technology industry.
- Leases: navigating the guidance in ASC 842 - Comprehensive guide to ASC 842.
- Navigating the guidance in ASC 718, share-based payments - Comprehensive guide to ASC 718.
- Revenue from contracts with customers: navigating ASC 606 and ASC 340-40 - Comprehensive guide to ASC 606 and ASC 340-40.
- Sales and transfers of nonfinancial assets: applying ASC 610-20 - Guide to ASC 610-20.
- A guide to accounting for derivatives and hedge accounting - Guide on ASC 815.
- A guide to lease accounting - Guide on ASC 842.
- A guide to lessee accounting under ASC 842 - Lessee accounting under ASC 842.
- A guide to revenue recognition - Guide on ASC 606.
- Accounting for income taxes: current and deferred taxes - Current and deferred taxes under ASC 740.
- Early lease terminations, reduced payments and subleases - Lease modification scenarios under ASC 842.
- Financial reporting implications of tariffs - Accounting brief on the financial reporting implications of tariffs.
- Leases: overview of ASC 842 - Overview of ASC 842.
- Lessee accounting for tenant improvement allowances - Tenant improvement allowances under ASC 842.
- Lessor accounting under ASC 842 - Lessor accounting under ASC 842.
- Revenue recognition considerations for consumer products - ASC 606 for consumer products.
- Revenue recognition considerations for financial institutions - ASC 606 for financial institutions.
- Revenue recognition considerations for not-for-profit organizations - ASC 606 for not-for-profit organizations.
- Revenue recognition for business and professional services - ASC 606 for business and professional services.
- Revenue recognition for federal government contractors - ASC 606 for federal government contractors.
- Revenue recognition for industrial entities - ASC 606 for industrial entities.
- Revenue recognition in the life sciences industry - ASC 606 for life sciences.
- Revenue recognition: overview of ASC 606 - Overview of ASC 606.
- US GAAP to IFRS comparisons - Comparison of US GAAP and IFRS.
- Accounting Accidentally - Ken Boyd, author of several "For Dummies" accounting titles, explains core accounting concepts and the CPA exam for students and professionals.
- Deep Quarry - Olga Usvyatsky uses data to uncover trends in financial disclosure and reporting, from SEC comment letters to restatement red flags.
- The Dig - Investigative journalist Francine McKenna digs into accounting, auditing, and governance issues at public and pre-IPO companies.
- FinAcco Insights - Technical accounting articles on revenue, leases, financial instruments, crypto, and valuation from a specialist advisory firm.
- GAAPSavvy - Angela Liu's field-notes newsletter on what is actually happening on the ground in corporate accounting, including revenue recognition and the accounting/AI intersection.
- TechAccountingPro - Practical US GAAP research and solutions with a focus on digital-asset and crypto accounting, presentation, and audit readiness.
- Ambition, Aligned - Devon Coombs (CPA, formerly Deloitte and Google Cloud) on AI strategy, finance leadership, and purpose-driven careers for finance professionals.
- Jason Staats - CPA Jason Staats on running modern accounting firms, covering practice management, accounting technology, and AI tooling.
- Estimated Normal Useful Life Study by ASA – Machinery & Technical Specialties Committee - Estimated Normal Useful Lives for Machinery and Equipment
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