Accounting Standards & Technical Accounting
Applied accounting guidance covering ASC 606, IFRS vs US GAAP, lease accounting, stock-based compensation, and purchase accounting.
10 Articles
Purchase Accounting and Goodwill Explained
A clear breakdown of purchase accounting under the acquisition method, including how goodwill arises, how to measure fair values of…
Deferred Revenue and Contract Liabilities Guide
A practical guide to understanding, measuring, and managing deferred revenue and contract liabilities under ASC 606, with particular attention to…
Stock-Based Compensation Accounting Guide
A comprehensive guide to accounting for stock-based compensation under ASC 718, covering stock options, RSUs, PSUs, and ESPPs with practical…
Revenue Recognition for SaaS Companies
A focused guide to applying ASC 606 revenue recognition principles to common SaaS business models, including subscription billing, usage-based pricing,…
ASC 606 Revenue Recognition Walkthrough
A practical, step-by-step walkthrough of the ASC 606 five-step revenue recognition model, with real-world examples and common pitfalls to avoid.
IFRS vs US GAAP: Key Differences Explained
A comprehensive comparison of the most impactful differences between IFRS and US GAAP, with practical examples and guidance for finance…
Internal Controls Over Financial Reporting (ICFR)
A practical guide to designing, implementing, and maintaining internal controls over financial reporting, covering the COSO framework, SOX compliance, control…
Accounting for Business Combinations (ASC 805)
A thorough guide to accounting for business combinations under ASC 805, covering the acquisition method, asset vs. business distinction, measurement…
ASC 350 Intangible Assets and Goodwill Impairment
A detailed guide to accounting for intangible assets and testing goodwill for impairment under ASC 350, including practical frameworks for…
Lease Accounting Under ASC 842 Explained
A practical guide to ASC 842 lease accounting, covering classification, measurement, journal entries, and the most common implementation challenges finance…