#fasb

A practical guide to ASC 842 — the dual lessee model, finance vs operating classification, measuring the right-of-use asset and lease liability, exemptions, and the key difference from IFRS 16.

A practical guide to ASC 606 — the five-step revenue model, performance obligations, transaction price, over-time vs point-in-time recognition, and disclosures under US GAAP.

A practical guide to why US GAAP is rules-based — what the approach means, why it developed, its strengths and weaknesses, and how it shapes everyday accounting practice.

A practical guide to the FASB and the Accounting Standards Codification — how US GAAP is set, what Accounting Standards Updates are, how the ASC is structured, and how to research it.

A plain-English introduction to US GAAP — what it is, who sets and enforces it, how the Accounting Standards Codification works, and how it differs from IFRS.

Crypto accounting changed with the move to fair value under US GAAP. Learn how US GAAP and IFRS treat crypto, how to value it, and what disclosures are required.

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