Resources

The technical accountant's bookmark bar

Every answer should end at the authoritative text, so here is where to look it up: the standards, the regulators, and the public interpretive libraries. GAAP IQ's own corpus is built on interpretive guidance from these same sources, cited to the exact page.

Primary sources

The authoritative text: standards, regulations, and statute.

FASB Accounting Standards CodificationThe codification itself: the authoritative source of US GAAP.FASBThe standard setter: Accounting Standards Updates, exposure drafts, and project plans.SEC EDGAR full-text searchSearch the actual text of SEC filings since 2001: how registrants really disclose.eCFR: Treasury RegulationsTitle 26 of the Code of Federal Regulations, kept continuously current.U.S. Code: Title 26The Internal Revenue Code as enacted, from the Office of the Law Revision Counsel.IRSForms, instructions, and administrative guidance: revenue rulings, procedures, notices.

Big 4 technical libraries

The firms' public libraries. Most require free registration for full access, and GAAP IQ is not affiliated with or endorsed by any of these firms.

Deloitte DARTDeloitte's public technical library, including the Roadmap series on major topics.PwC ViewpointPwC's public technical library: guides and in-depths across US GAAP and SEC reporting.EY AccountingLinkEY's public accounting publications and technical updates.KPMG Financial Reporting ViewKPMG's public handbooks, Q&As, and financial reporting updates.

The profession

AICPAAudit and attest standards, practice aids, and industry guides from the profession's body.

Guides on GAAP IQ

Worked answers to real technical questions, cited and free to read.

How do you account for sales commissions under ASC 340-40?Capitalizing incremental contract costs and picking the amortization period, with journal entries.How are profits interest units treated in a business combination?Consideration transferred versus post-combination compensation under ASC 805.How do the five steps of ASC 606 apply to investment advisory fees?AUM-based fees as variable consideration from a stand-ready obligation satisfied over time.

All guides: gaapiq.ai/guides

The tools

What GAAP IQ does with these sources: research, memos, disclosures, policies, schedules, and tax.

ResearchIQCited US GAAP research: every citation verified before display.FilingsIQBenchmark any disclosure across SEC filings, with exact footnote extraction.MemoIQDescribe the transaction; the AI scopes the issues and drafts the memo.DisclosureIQFootnotes drafted against the requirements and modeled on peer disclosures.PolicyIQPolicy chapters drafted with citations, approved into a versioned manual.ScheduleIQnewExcel-ready schedules computed by deterministic engines: they foot to the penny.TaxIQbetaFederal tax research cited to the exact IRC section and Treasury Regulation.
More on GAAP IQ: the platform, pricing, FAQ, trust and security, and about.