Standard references

Version bound US GAAP authority record for the intermediate cash flow population, construction, classification, reconciliation, and disclosure curriculum.

Future content authority record for the amended internal use software capitalization threshold and integrated website cost guidance.

Version bound authority record for the Topic 230 scope used by the foundational statement of cash flows curriculum.

Version bound authority record for the bounded commitment and unconditional purchase obligation disclosure lane.

Version bound authority record for the basic performance, revenue recognition, receivable, contract asset, and contract liability boundaries used in foundational examples.

Version bound authority record for the general subsequent event evaluation window, recognition, and disclosure lane.

Version bound authority record for expected credit losses, allowance activity, writeoffs, later evidence, and credit risk disclosures.

Current content authority record for internal use software and applicable hosting arrangement implementation costs before ASU 2025 06 adoption.

Version bound authority record for the simple noncustomer cash sale and derecognition pattern used in the asset disposal lesson.

Version bound authority record for the conversion, recognition, and replacement boundaries used in the involuntary conversion lesson.

Version bound authority record for the qualifying asset, capitalization period, avoidable interest, and actual interest controls used in the tangible asset module.

Version bound authority record for present value measurement, discount or premium, debt issuance costs, and interest method amortization.

Version bound authority record for externally marketed software cost classification around a supported technological feasibility date.

Version bound authority record for current asset and current liability presentation on a classified balance sheet.

Version bound authority record for classifying and reporting principle changes, estimate changes, reporting entity changes, and corrections of prior period errors.

Version bound authority record for prospective treatment of the bounded depreciation estimate revision used in the curriculum.

Version bound authority record for current US GAAP basic and diluted EPS, presentation, and disclosure.

Version bound authority record for receivable scope, note measurement, creditor modifications, and related disclosures.

Version bound authority record for held to maturity, available for sale, and trading debt security classification, measurement, presentation, sales, transfers, and disclosure.

Version bound authority record for in scope equity securities measured through earnings and qualifying measurement alternative investments.

Version bound authority record for significant influence, equity method basis, investee income and OCI, dividends, losses, transactions, impairment, and disclosure.

Version bound authority record for identifiable intangible assets, useful lives, amortization, indefinite lived assets, goodwill, impairment routing, and disclosure.

Version bound authority record for the recoverability and measurement sequence used in the bounded held and used impairment lesson.

Version bound authority record for the bounded acquisition, depreciation, subsequent cost, held for sale, and disposition questions in the tangible asset module.

Version bound authority record for the legal obligation, retirement cost, accretion, revision, and settlement sequence used in the resource asset lesson.

A reference to Topic 450 for researching uncertain gains and losses.

Version bound authority record for the bounded product warranty rollforward and related disclosure lane.

Version bound authority record for current/noncurrent debt classification, refinancing, covenant violations, callable obligations, and maturity disclosures.

Version bound authority record for debt proceeds, discounts and premiums, issuance costs, effective interest, changed terms, extinguishment, and disclosure.

Version bound authority record for current US GAAP equity components, own share transactions, distributions, and retained earnings presentation.

Version bound authority record for ordinary earned compensation and compensated absence obligations in the bounded module.

Version bound authority record for an employer's defined benefit pension, other postretirement benefit, defined contribution, and multiemployer plan accounting.

Version bound authority record for current US GAAP employee and nonemployee share based payment accounting.

Version bound authority record for ordinary R&D expense recognition and bounded alternative future use asset routing.

Version bound authority record for current US GAAP current tax, deferred tax, realization, uncertainty, allocation, presentation, and disclosure.

Version bound authority record for a supplied acquisition method allocation among identifiable net assets, in process R&D, and residual goodwill.

Version bound authority record for a supplied consolidation conclusion, noncontrolling interest, and transparent worksheet eliminations.

Version bound authority record for supplied derivative scope, fair value changes, and bounded fair value and cash flow hedge mechanics.

Version bound authority record for the fair value objective, markets, market participants, valuation approaches, hierarchy, and disclosure.

Version bound authority record for eligible instruments, permitted election dates, subsequent fair value measurement, presentation, and disclosure.

Version bound authority record for supplied functional currency transaction remeasurement and foreign entity translation.

Version bound authority record for current US GAAP lease identification, components, classification, lessee and lessor accounting, changes, sale leasebacks, presentation, and disclosure.

Version bound authority record for the nonmonetary transaction scope, exchange, measurement, and disclosure controls used in the tangible asset module.

Version bound authority record for financial asset transfers, derecognition, continuing involvement, and secured borrowing treatment.