Sources

Nonauthoritative FASB examples for modeling Topic 740 disclosures in the GAAP and SEC reporting taxonomies.

A Journal of Accountancy account of Black CPA pioneers, barriers to entry, mentoring, and practice building.

An official guide to the Codification's organization, citation format, and coverage.

The Financial Accounting Standards Board explains its role in setting accounting standards.

The Public Company Accounting Oversight Board explains which audits it oversees and what its responsibilities are.

The professional body's account of its 1887 founding and its stated public interest role.

The SEC release describing AIG's settlement and allegations involving finite reinsurance, loss reserves, and other transactions.

Apple's filed annual report, checked for the inventory balance, reporting context, and FIFO policy used in ACC 300 Chapter 5.

The Form DEF 14A Apple filed on January 8, 2026 for its February 24, 2026 annual meeting, with the notice of meeting and the five matters put to a shareholder vote.

The filing dates, periods of report, and accession numbers of Apple's three Forms 10 Q, its Form 10 K, its fourth quarter Form 8 K, and the proxy statement that follows them.

The annual report itself, read Item by Item on September 15, 2026 from the repository's pinned copy, with per Item measurements of its length and composition.

Historical amendment source for the multiemployer plan disclosure framework now codified in Subtopic 715 80.

FASB amendment source for the elective private company goodwill amortization and impairment alternative.

FASB update record for amendments to Topics 205 and 360 governing discontinued operation presentation and disposal disclosures.

Foundational FASB amendment establishing Topic 606's converged revenue recognition model and related presentation and disclosure changes.

FASB amendment source for the elective private company alternative affecting recognition of certain customer related intangibles and noncompetition agreements.

Topic 715 amendment permitting a consistent closest month end measurement date election for qualifying fiscal year ends and significant interim events.

FASB amendment that separates the lower of cost and NRV path from the retained lower of cost or market path for LIFO and retail method inventory.

FASB amendment requiring noncurrent presentation of deferred tax assets and liabilities in a classified statement of financial position.

FASB amendment simplifying employee award tax effects, forfeitures, statutory withholding, and cash flow presentation.

Foundational FASB amendment establishing Topic 326 and the current expected credit loss model.

FASB amendment addressing eight specific Topic 230 classification issues and the sequence for mixed cash receipts and payments.

FASB amendment requiring cash, cash equivalents, and generally described restricted cash to be included in the statement's beginning to ending reconciliation.

Topic 715 amendment separating service cost from other net benefit cost components for presentation and limiting capitalization eligibility to service cost.

FASB amendment clarifying when a change to share award terms invokes Topic 718 modification accounting.

Official amendment source for aligning specified hedge accounting presentation and mechanics with documented risk management activities.

FASB amendment aligning much accounting for nonemployee goods and services awards with the employee model in Topic 718.

Topic 715 amendment adding and removing defined benefit disclosure requirements under the FASB disclosure framework.

FASB amendment source for implementation costs in hosting arrangements that are service contracts and their presentation, amortization, and disclosure interfaces.

FASB amendment removing specified Topic 740 exceptions and clarifying targeted income tax accounting applications.

FASB amendment simplifying convertible instrument accounting, own equity scope, and related diluted EPS calculations and disclosures.

FASB amendment routing specified warrant and written call modifications or exchanges by transaction substance.

Official amendment eliminating the creditor troubled debt restructuring model for entities that adopted Topic 326, adding modification disclosure requirements, and expanding certain…

FASB project summary and update record for significant segment expense, other segment item, CODM, multiple measure, single segment, and interim disclosure amendments.

FASB amendment expanding annual rate reconciliation, income taxes paid, pretax income, and tax expense disclosures.

FASB amendment adding examples for applying Topic 718's scope conditions to profits interests and similar awards.

FASB amendment that removes Concepts Statement references from several Codification Topics and clarifies the boundary between authoritative and nonauthoritative literature.

FASB project summary for new public business entity disclosures disaggregating specified natural expense categories within relevant income statement expense captions.

Future effective FASB amendment clarifying conditions, forfeitures, and variable consideration interaction for customer share based consideration.

Current FASB amendments providing a scoped practical expedient and policy election for current Topic 606 receivables and contract assets.

Issued FASB amendments that replace the current sequential stage capitalization trigger with a pending development uncertainty model and move website guidance into Subtopic 350 40.

Future effective FASB amendments expanding Topic 326's gross up approach to purchased seasoned loans.

Official amendment source for five targeted Topic 815 hedge accounting improvements and their effective dates.

FASB update clarifying Topic 270 applicability, form and content, the interim disclosure index and principle, and related navigation.

Future effective FASB amendment requiring stated rate initial measurement for in scope paid in kind dividends on equity classified preferred stock.

Current Bureau of Economic Analysis guidance on GDP, current dollar and real measures, release timing, revisions, and annualized growth rates.

Official guidance on what the CPI measures, which populations and purchases it represents, and how index changes should be interpreted.

Official definitions for employment, unemployment, the labor force, and labor force participation used in U.S. household labor statistics.

Congressional Budget Office analysis of how existing tax and spending rules respond automatically to economic conditions.

Official quality standard supporting explicit target population, sampling frame, sample design, key variable, analysis method, documentation, and quality control planning.

Official quality standard supporting review of coverage, nonresponse, processing, linkage, classification, and measurement errors beyond sampling variability.

A 2021 SEC commissioner's speech recounting the voluntary XBRL program, the 2009 mandate, and the 2018 Inline XBRL rules.

The enacted public law addressing financial stability, supervision, resolution, derivatives, consumer protection, and other post crisis reforms.

Nonauthoritative FASB illustration of detailed XBRL modeling for adoption transitions and other accounting changes.

Official project status record for proposed changes to selected debt exchange modification and extinguishment analysis.

Authoritative US GAAP starting point for incremental costs of obtaining and costs to fulfill customer contracts outside another Topic.

Authoritative US GAAP source for scoped derecognition questions involving transfers of nonfinancial assets to noncustomers.

Authoritative US GAAP starting point for the Codification's status and the source hierarchy used when no guidance directly addresses a transaction.

Authoritative US GAAP starting point for general financial statement presentation, going concern evaluation and disclosure, liquidation basis matters, and discontinued operations…

Authoritative US GAAP starting point for balance sheet presentation and current versus noncurrent classification.

Authoritative US GAAP starting point for unusual or infrequent items, net income, other comprehensive income, comprehensive income, and related presentation.

Authoritative US GAAP research starting point for income statement classification and presentation questions.

Authoritative US GAAP source for statement of cash flows scope, classification, presentation, and disclosure questions.

Authoritative US GAAP starting point for significant accounting policy disclosures and the role of notes in a reporting package.

Authoritative US GAAP source for accounting principle changes, estimate changes, reporting entity changes, and corrections of errors in previously issued statements.

Authoritative US GAAP starting point for the applicability, form, content, measurement, and disclosures of interim financial statements and notes.

Authoritative US GAAP starting point for disclosures about the nature of operations, estimates, vulnerabilities, and certain concentrations and uncertainties.

Authoritative US GAAP starting point for public entity operating segment identification, reportable segment aggregation and thresholds, reconciliations, and segment disclosures.

Authoritative US GAAP starting point for receivable scope, nonrefundable fees and costs, selected subsequent measurement, presentation, and disclosure.

Authoritative US GAAP starting point for current expected credit loss measurement on financial assets at amortized cost and other instrument specific credit loss models.

Authoritative US GAAP starting point for inventory scope, cost, measurement, and related presentation questions.

Authoritative US GAAP research starting point for goodwill, identifiable intangible assets, internal use software, useful lives, amortization, impairment, and related disclosures.

Authoritative US GAAP source for property, plant, and equipment questions, including held and used long lived asset impairment and disposal boundaries.

Authoritative US GAAP source for general commitments and specified unconditional purchase obligation disclosures.

Authoritative US GAAP starting point for contract scope, performance obligations, transaction price, allocation, recognition, presentation, and disclosure for revenue from customers.

Authoritative US GAAP source for ordinary research and development cost scope, expense recognition, and supplied alternative future use boundaries.

Authoritative US GAAP source for the acquisition method scope and the recognition and measurement of identifiable assets, liabilities, in process R&D, and residual goodwill in a business…

Authoritative US GAAP source for determining when one reporting entity presents another legal entity on a consolidated basis and for noncontrolling interests.

Authoritative US GAAP starting point for derivative scope, fair value recognition, hedge designation, effectiveness, presentation, and disclosure.

Authoritative US GAAP source for functional currency analysis, foreign currency transaction remeasurement, foreign entity translation, and cumulative translation adjustment.

Authoritative US GAAP research starting point for the scope, recognition, measurement, and disclosure of nonmonetary transactions.

Authoritative US GAAP starting point for evaluating events after the balance sheet date through the date financial statements are issued or available to be issued.

Authoritative US GAAP starting point for whether a transfer of financial assets is a sale or secured borrowing and for related recognition, measurement, servicing, and disclosure.

Authoritative US GAAP source for costs of software to be sold, leased, or otherwise marketed, including technological feasibility and subsequent production boundaries.

Authoritative US GAAP source for gains and losses when destruction, theft, or condemnation converts a nonmonetary asset into monetary assets.

Authoritative US GAAP research starting point for qualifying assets, the capitalization period, avoidable interest, and the actual interest limitation.

Authoritative US GAAP research starting point for present value measurement of notes, discount or premium, debt issuance costs, and interest method amortization.

Authoritative US GAAP research starting point for basic and diluted EPS, participating securities, potential common shares, antidilution, presentation, and disclosure.

Authoritative US GAAP research starting point for debt security classification, amortized cost, fair value presentation, sales, transfers, and disclosures.

Authoritative US GAAP research starting point for equity securities outside consolidation and the equity method, including fair value through earnings and the measurement alternative.

Authoritative US GAAP research starting point for significant influence, equity method recognition, basis differences, investee changes, losses, transactions, impairment, and disclosure.

Authoritative US GAAP research starting point for legal asset retirement obligations, associated retirement costs, accretion, revisions, and settlement.

Authoritative US GAAP research starting point for loss and gain contingencies, including recognition, range measurement, disclosure, and subsequent evidence.

Authoritative US GAAP research starting point for guarantees and product warranty disclosures, with explicit links to Topic 450 and Topic 606 scope.

Authoritative US GAAP research starting point for debt recognition, issuance, effective interest measurement, classification, modification, extinguishment, and disclosure.

Authoritative US GAAP research starting point for equity components, own share transactions, dividends, and retained earnings presentation.

Authoritative US GAAP research starting point for compensation accruals, including compensated absences and related employee benefit obligations.

Authoritative US GAAP research starting point for an employer's defined benefit pension, other postretirement, defined contribution, and multiemployer plan accounting.

Authoritative US GAAP research starting point for employee and nonemployee share based payment scope, measurement, recognition, settlement, tax, and disclosure.

Authoritative US GAAP research starting point for current and deferred tax, realization, uncertain positions, allocation, presentation, and disclosure.

Authoritative US GAAP research starting point for the fair value objective, markets, market participants, valuation approaches, input hierarchy, and disclosures.

Authoritative US GAAP research starting point for financial instrument presentation, disclosures, and the bounded fair value option.

Authoritative US GAAP research starting point for lease identification, components, term, payments, classification, lessee and lessor accounting, changes, sale leasebacks, presentation,…

Foundational amendment source for Topic 321 equity security measurement and selected financial instrument presentation.

Foundational amendment source for the Topic 842 lease recognition and measurement architecture.

Amendment source for the transition to equity method accounting when an investment qualifies for that method.

Amendment source clarifying selected interactions among equity securities, equity method investments, and forward contracts or purchased options.

Targeted Topic 842 amendment for a lessor lease that would otherwise be sales type or direct financing but would recognize a day one selling loss because of excluded variable payments.

Topic 842 amendment permitting eligible lessees to elect a risk free rate by class of underlying asset.

Topic 842 amendment for qualifying common control arrangement terms and leasehold improvements.

Issued technical corrections affecting multiple Codification Topics, including a narrow pending diluted EPS clarification and investment and fair value references.

Access the FASB Accounting Standards Codification and distinguish the research system from accounting guidance.

Nonauthoritative conceptual guidance used to distinguish present value arithmetic from the accounting measurement objective and assumptions that give the result meaning.

FASB Concepts Statement No. 8 describing the objective, qualitative characteristics, elements, recognition and derecognition, measurement, presentation, and notes concepts for general…

Official project status record for tentative changes to significant influence scope and complex allocation structures.

Primary taxonomy resource for machine readable US GAAP reporting concepts and implementation materials.

A FASB special report tracing the CAP, APB, FASB, and conceptual framework development.

FASB historical summary of the two step recognition and measurement architecture for uncertain tax positions now codified in Topic 740.

Nonauthoritative 2025 report on Topic 842 benefits, costs, application challenges, and future monitoring.

Official FASB proposal for cash equivalent disclosures and guidance about evaluating certain digital assets under Topic 230.

Historical pronouncement establishing accrual accounting for employer provided retiree health and other nonpension postretirement benefits, later codified in Topic 715.

FASB historical summary of the current tax and deferred tax objectives and asset and liability architecture now codified in Topic 740.

Historical model orientation for held to maturity, trading, and available for sale securities.

Historical FASB pronouncement establishing the fair value based share payment architecture later codified in Topic 718.

Historical FASB pronouncement establishing the basic and diluted EPS architecture later codified in Topic 260.

Historical FASB summary explaining the finite life, indefinite life, goodwill, impairment, and disclosure architecture later organized in the Codification.

Official historical summary explaining normal capacity allocation and current period treatment of abnormal idle facility, freight, handling, and spoilage costs.

Historical FASB pronouncement establishing the architecture later codified in Topic 250 for retrospective principle changes, prospective estimate changes, reporting entity changes, and…

Historical model orientation for the fair value measurement objective and input hierarchy.

Historical pronouncement requiring recognition of overfunded or underfunded status and current period changes through comprehensive income.

Historical FASB source explaining why some earned vacation benefits accrue while many future sick pay and holiday benefits follow different timing.

Historical FASB source for the contingency architecture, examples, probability language, disclosure logic, and separation of ordinary estimated accruals from contingencies.

Historical FASB pronouncement underlying the defined benefit pension obligation and periodic cost architecture later codified in Topic 715.

Historical pronouncement underlying current pension settlement, curtailment, and certain termination benefit guidance.

Historical FASB pronouncement that established the modern statement of cash flows architecture now codified and amended in Topic 230.

Official FASB project status for post 2025 research into statement of cash flows usefulness and possible alternatives or improvements.

Official June 2026 project status evidence that the Board added a technical agenda project and that tentative decisions do not change current accounting.

FASB's 2026 summary and detailed report on Topic 606 implementation, stakeholder evidence, costs, benefits, and continuing monitoring.

The GPO statute compilation for the 1913 act establishing Federal Reserve Banks and a central governing structure.

Historical account of the Federal Reserve's October 1979 operating policy changes under Chairman Paul Volcker and the surrounding inflation context.

A Federal Reserve History account of the Banking Act commonly associated with Glass Steagall and deposit insurance reform.

An institutional history of the debate and compromise leading to the Federal Reserve Act of 1913.

Federal Reserve History overview of the contraction, banking crises, monetary developments, and competing interpretations of the Great Depression.

Historical overview of the 2007 2009 recession, financial crisis, policy responses, and slow recovery.

A Federal Reserve History essay connecting the 1907 panic, trust company runs, private crisis response, and monetary reform.

Federal Reserve explanation of its statutory monetary policy goals, principal tools, financial condition channels, and uncertain lags.

The Federal Open Market Committee's strategy statement reaffirmed in January 2026, including its employment and price stability framework.

The GPO compilation for the FCPA, including anti bribery and issuer books and records and internal control provisions.

The Form 10 K instruction that sets the annual report's due date at 60, 75, or 90 days after fiscal year end according to the registrant's filer category, and the cover page check boxes…

The Form 10 K instruction that allows Part III to be incorporated by reference from a proxy statement filed within 120 days after fiscal year end, and the Item 14 cross reference to Item…

Federal Trade Commission overview of the Sherman, Clayton, and Federal Trade Commission Acts and the conduct they address.

The NYSE's institutional history, including the Buttonwood Agreement signed on May 17, 1792.

Official IFRS Foundation overview used for bounded comparisons of property, plant, and equipment measurement and depreciation.

Official IFRS Foundation overview of inventory cost, cost formulas, expense recognition, and lower of cost and net realisable value measurement.

Official IFRS Foundation overview of recoverable amount, impairment recognition, cash generating units, and reversals.

Official IFRS Foundation overview used only for a bounded comparison of research, development, recognition, useful life, amortization, and revaluation concepts.

The IFRS Foundation's account of its 2001 creation and the IASB's role in developing IFRS Accounting Standards.

The GPO compilation covering the two 1940 statutes central to regulated funds and investment advisers.

Official investor education calculator used as a public conceptual cross check for principal, contribution, horizon, rate, and compounding frequency inputs.

Current IRS orientation to common U.S. business forms and their federal tax return consequences.

IRS publication describing federal tax accounting periods and methods.

The enacted public law changing capital formation and disclosure rules, including the emerging growth company category.

A Journal of Accountancy historical timeline covering early CPA milestones and private sector standard setting institutions.

A Library of Congress research guide locating Pacioli's 1494 Summa and other sources on early bookkeeping.

Issuer report used to locate accounts receivable, its allowance, and the related disclosure.

The committee's explanation of how it identifies U.S. business cycle peaks and troughs using multiple indicators and retrospective judgment.

NIKE's annual report, checked for the property, plant and equipment policy used in the ACC 300 filing reading exercise.

Public technical handbook supporting foundational definitions and conventions for location, spread, potential outliers, sampling statistics, and confidence intervals.

Retired State Department historical overview of wartime planning, the Bretton Woods conference, and creation of postwar economic institutions.

A free introductory financial accounting textbook. Use its linked sections for another explanation of the accounting cycle, financial statements, and selected later topics.

An openly accessible introductory economics text used for secondary explanation of constrained choice, markets, macroeconomic measures, and policy frameworks.

Current open finance textbook used as citation only secondary support for common size statements, operating efficiency ratios, profitability analysis, and foundational time value of…

June 2026 FASB exposure draft on the discount rate used for certain market return cash balance plan obligations.

Official July 2026 proposal concerning fair value measurement by investment companies for specified equity securities subject to contractual sale restrictions.

The Regulation S K sections that set the content of the Form 10 K Items, and the Form 10 K instructions that assign each Item and carry the Item 1B text.

The GPO compilation of the post Enron and WorldCom law addressing audit oversight, independence, issuer responsibility, controls, and reporting.

The SEC explains what EDGAR does and links to its history.

Public investor education guide supporting statement relationships, stock versus flow timing, basic ratio construction, and the need for industry context.

A 1997 SEC chief accountant's speech stating that the Commission was created after the October 1929 crash and that financial reporting to investors then lacked credibility.

The SEC complaint alleging that Xerox accelerated equipment revenue and used other accounting actions to distort 1997 2000 performance.

The SEC complaint alleging omitted co borrowing liabilities, related party self dealing, and misleading debt and operating metrics.

The SEC's amended complaint alleging manipulation of Enron's earnings, asset values, segment reporting, debt, cash flow, and related party structures.

The SEC complaint alleging fictitious income adjustments and corresponding fixed assets structured below an audit testing threshold.

The SEC complaint alleging systematic earnings manipulation through depreciation assumptions, unsupported asset values, and other adjustments.

SEC staff interpretations of Regulation G and Item 10 e of Regulation S K, including the treatment of free cash flow.

Official documentation for submissions, Company Facts, Company Concept, Frames, and bulk EDGAR data.

EDGAR's quarterly master.idx catalogs list each filing with its form type, company, CIK, filing date, and path.

The SEC's answers about what EDGAR full text search covers and how its queries work.

Current SEC technical guide for XBRL and inline XBRL facts, contexts, dimensions, validation, and filing mechanics.

The December 2021 final rule that put Item 9C into Part II of Form 10 K, requiring disclosure by a company whose auditor the PCAOB cannot inspect because of a position taken by a foreign…

The November 2020 final rule that removed Item 301 of Regulation S K, the Selected Financial Data table that Form 10 K Item 6 once carried, and amended the MD&A requirement in Item 303.

Official SEC bulk data resource for numeric information extracted from the face financial statements and notes.

The SEC's complaint describing WorldCom's acknowledged income overstatement and alleged reserve releases and capitalization of line costs.

The SEC's own Form 8 K, with its nine event sections, its numbered Items, and the four business day filing period in General Instruction B.1.

The SEC's investor guide to finding a company's filings on EDGAR and reading the form types in its search results.

The SEC's 2009 rule requiring specified financial statement information in interactive data format through a phased schedule.

The SEC Office of Investor Education and Advocacy's short guide to the annual report: who prepares it, what the main Items hold, and where to find it on EDGAR.

The Securities and Exchange Commission explains its investor protection, market, and capital formation responsibilities.

A settled SEC order recording findings about reserves, bill and hold sales, channel stuffing, returns, and restatement.

The SEC staff's 2006 history of the move from paper to electronic filings.

The SEC releases that created Regulation S K in 1977, integrated the disclosure system in 1982, added Items 1A and 1B in 2005, added Item 16 in 2016, removed Item 6 in 2021, and added…

The SEC's current EDGAR search entry page, a company's filing list, and a filing index page, with text checked on September 12, 2026.

SEC staff interpretation requiring covered registrants to quantify misstatements using both income statement and balance sheet perspectives.

SEC staff interpretation explaining why a registrant's materiality analysis considers the surrounding facts as well as magnitude.

Official inventory of taxonomy versions supported by EDGAR.

SEC Chair testimony summarizing the examiner's conclusions about Repo 105 transactions, temporary leverage reduction, and nondisclosure.

The GPO compilation of the federal statute governing securities offerings, registration, and associated liability provisions.

The GPO compilation of the statute that created the SEC and governs continuing reporting and much securities market activity.

Official United States Reports scan of the Supreme Court's 1911 Standard Oil antitrust decision.

The company's initial public registration statement containing financial statements, non GAAP measures, governance, risk, and related party disclosures.

The issuer's September 30, 2019 request to withdraw its Form S 1 before effectiveness and without selling securities under it.

Official AICPA blueprint defining the 2026 CPA Exam section structure, content hierarchy, representative tasks, skill levels, and area weights.

Department of Justice archive of pleadings, decisions, and settlement materials from the federal Microsoft antitrust case.

The annual report, pinned for the ASC topics video series: the cash flow statement, the segment Adjusted EBITDA reconciliation, and the Networks goodwill impairment.

Primary technical specification for XBRL instances, facts, contexts, units, and related structures.