All Topics

Financial Accounting

• Financial Accounting
• Historical Cost Accounting
• Fair Value Mark-to-Market Accounting
• Cash Basis Accounting
• Accrual Basis Accounting
• Inflation Accounting
• Human Resource Accounting
• Creative Accounting
• Micro-Entity and Simplified Accounting
• Interim Financial Reporting

Managerial Accounting

• Managerial Accounting
• Strategic Management Accounting
• Responsibility Accounting
• Throughput Accounting
• Activity-Based Management ABM
• Budgetary Accounting (Managerial)
• Beyond Budgeting
• Internal Transfer Pricing
• Balanced Scorecard Accounting

Cost Accounting

• Cost Accounting
• Standard Costing
• Activity-Based Costing ABC
• Job Order Costing
• Process Costing
• Marginal Variable Costing
• Absorption Full Costing
• Target Costing
• Kaizen Costing
• Life-Cycle Costing
• Backflush Costing
• Uniform Costing
• Direct Costing
• Resource Consumption Accounting RCA
• Quality Costing COQ

Tax Accounting

• Tax Accounting
• Individual Tax Accounting
• Corporate Tax Accounting
• Partnership and Pass-Through Tax
• International Tax
• Estate and Gift Tax Accounting
• State and Local Tax SALT
• Excise and Indirect Tax
• Tax-Exempt Entity Accounting
• Tax Provision ASC 740
• Tax Controversy and Dispute Resolution
• Payroll Tax Accounting

Auditing

• Auditing
• External Statutory Audit
• Internal Audit
• Compliance Audit
• Operational Performance Audit
• Information Systems IT Audit
• Forensic Audit
• Environmental Audit
• Social Audit
• Tax Audit
• Continuous Auditing
• Integrated Audit SOX 404
• Single Audit Uniform Guidance
• Agreed-Upon Procedures AUP

Forensic Accounting

• Forensic Accounting
• Fraud Examination
• Litigation Support
• Business Valuation for Disputes
• Insurance Claims Investigation
• Anti-Money Laundering AML
• Bankruptcy and Insolvency Investigation
• Cybercrime Financial Investigation
• Economic Damages Quantification
• Corruption and Bribery Investigation
• Whistleblower and Qui Tam Support

Government Accounting

• Government Accounting
• Federal Accounting
• State and Municipal Accounting
• Budgetary Accounting (Government)
• National Income Accounting
• Military and Defense Accounting
• Public Debt Accounting
• IPSAS-Based Public Sector Accounting
• Performance-Based Budgeting

Nonprofit Accounting

• Nonprofit Accounting
• Fund Restriction Accounting
• Grant Accounting
• Donor-Advised Fund Accounting
• Endowment Accounting
• Church and Religious Org Accounting
• International NGO Accounting
• Contribution Revenue Recognition

Fund Accounting

• Fund Accounting
• General Fund
• Special Revenue Funds
• Capital Projects Funds
• Debt Service Funds
• Enterprise Funds
• Internal Service Funds
• Permanent Trust Funds
• Investment Trust Funds

Project Accounting

• Project Accounting
• Earned Value Management EVM
• Percentage-of-Completion Accounting
• Completed-Contract Accounting
• Capital Project Accounting

Environmental and Sustainability Accounting

• Environmental and Sustainability Accounting
• Carbon Accounting
• Natural Capital Accounting
• Full Cost Environmental Accounting
• ESG Reporting and Assurance
• Circular Economy Accounting
• Water Accounting
• Biodiversity Accounting

Social Accounting

• Social Accounting
• Social Return on Investment SROI
• Impact Measurement and Management IMM
• Triple Bottom Line Reporting
• Human Rights Due Diligence Accounting

International Accounting

• International Accounting
• Translation Accounting
• Foreign Currency Transaction Accounting
• Transfer Pricing Accounting
• Harmonization and Convergence Accounting
• Multinational Consolidation Accounting
• Country-by-Country Reporting CbCR

Fiduciary Accounting

• Fiduciary Accounting
• Estate Accounting
• Trust Accounting
• Receivership Accounting
• Guardianship and Conservatorship Accounting
• ERISA and Pension Trust Accounting
• Executor and Personal Representative Accounting

Public Accounting

• Public Accounting
• Assurance Services
• Tax Services Public Practice
• Advisory and Consulting Services
• Attestation Services

Lean Accounting

• Lean Accounting
• Value Stream Costing
• Box Score Reporting
• Plain English Financial Statements
• Target Costing Lean Context

Information Systems and IT Accounting

• Information Systems and IT Accounting
• ERP Accounting Configuration
• XBRL and Digital Reporting
• Blockchain and DLT Accounting
• RPA in Accounting
• Data Analytics in Accounting
• AI and Machine Learning in Accounting

Banking and Insurance Accounting

• Banking and Insurance Accounting
• Credit Risk and Loan Loss Accounting
• Regulatory Capital Accounting
• Insurance Reserving and Actuarial Accounting
• Reinsurance Accounting
• Bank Regulatory Reporting
• Investment Company Accounting
• Broker-Dealer Accounting

Oil and Gas and Extractive Accounting

• Oil and Gas and Extractive Accounting
• Successful Efforts Method
• Full Cost Method
• Depletion and Amortization DD&A
• Reserve Estimation and Reporting
• Production Sharing Agreement Accounting
• Mining and Mineral Accounting

Healthcare Accounting

• Healthcare Accounting
• Hospital and Health System Accounting
• Medicare and Medicaid Cost Reporting
• Physician Practice Accounting
• Pharmaceutical Accounting
• Health Insurance and Managed Care Accounting

Real Estate Accounting

• Real Estate Accounting
• REIT Accounting
• Lease Accounting Lessor and Lessee
• Property Development Accounting
• Homebuilder Accounting
• Real Estate Fund Accounting

Construction Accounting

• Construction Accounting
• Percentage-of-Completion Construction
• Completed-Contract Construction
• Job Costing Construction
• Surety and Bonding Accounting
• Retainage Accounting

Entertainment and Media Accounting

• Entertainment and Media Accounting
• Film and Television Accounting
• Music and Royalty Accounting
• Publishing and Licensing Accounting
• Gaming and Casino Accounting
• Sports Franchise Accounting

Technology Accounting

• Technology Accounting
• SaaS and Subscription Revenue Accounting
• Software Development Cost Accounting
• Cryptocurrency and Digital Asset Accounting
• Cloud Computing Arrangement Accounting
• Platform and Marketplace Accounting

Agriculture Accounting

• Agriculture Accounting
• Biological Asset Accounting
• Crop Insurance Accounting
• Farm and Ranch Accounting
• Agricultural Cooperative Accounting

Telecommunications Accounting

• Telecommunications Accounting
• Telecom Revenue Recognition
• Spectrum and License Accounting
• Interconnection and Access Charge Accounting

Airlines and Transportation Accounting

• Airlines and Transportation Accounting
• Airline Revenue Accounting
• Aircraft Lease and Fleet Accounting
• Shipping and Freight Accounting

Geographic Variants

• Geographic Variants
• UK Accounting FRS 102
• German Accounting HGB and GoB
• Japanese Accounting J-GAAP
• Chinese Accounting CAS and ASBE
• Indian Accounting Ind AS
• Islamic and Sharia-Compliant Accounting
• French Accounting PCG
• Brazilian Accounting CPC and BR GAAP
• Canadian Accounting ASPE and IFRS
• Australian Accounting AASB
• South African Accounting IFRS
• Korean Accounting K-IFRS
• IFRS for SMEs

Emerging and Future Accounting

• Emerging and Future Accounting
• AI-Assisted Accounting
• Real-Time Continuous Close Accounting
• Embedded Finance Accounting
• Tokenized Asset Accounting
• DAO Accounting
• Space Commerce Accounting
• Carbon Credit and Offset Accounting
• Digital Twin Accounting
• Integrated Reporting
• Quantum Computing Impact on Accounting

Cross-Cutting Technical Accounting

• Cross-Cutting Technical Accounting
• Revenue Recognition ASC 606 and IFRS 15
• Long-Term Contract Revenue Recognition
• Licensing and IP Revenue Recognition
• Subsidiary Consolidation
• Variable Interest Entity VIE Consolidation
• Joint Venture Accounting
• Intercompany Elimination Accounting
• Hedge Accounting
• Derivatives Accounting
• Debt and Equity Classification
• Expected Credit Loss Accounting CECL and IFRS 9
• Stock-Based Compensation Accounting
• Pension and OPEB Accounting
• Deferred Compensation Accounting
• Acquisition Purchase Accounting
• Goodwill and Intangible Asset Accounting
• Divestiture and Discontinued Operations Accounting
• Pushdown Accounting
• Lessee Accounting ASC 842 and IFRS 16
• Lessor Accounting
• Sale-Leaseback Accounting
• Contingency and Loss Provision Accounting
• Foreign Currency Accounting
• Segment Reporting
• Earnings Per Share Accounting
• Fair Value Measurement Accounting
• Related Party Transaction Accounting
• Going Concern Assessment
• Subsequent Events Accounting
• Asset Retirement Obligation Accounting
• Inventory Accounting

Assets

Liabilities

Equity

Revenue

Expenses

Financial Statements

Accounting Principles

Financial Ratios

Cost Accounting Terms

Tax Terms

Audit Terms

Time Value of Money

Derivatives Terms

Budgeting Terms

Business Combinations Terms

Other Terms

Financial Statement

• Balance Sheet (Statement of Financial Position)
• Income Statement (Statement of Operations)
• Statement of Comprehensive Income
• Statement of Cash Flows (Report)
• Statement of Stockholders' Equity (Report)
• Notes to Financial Statements
• Interim Financial Statements
• Condensed Financial Statements
• Consolidated Financial Statements
• Combined Financial Statements
• Statement of Activities (Nonprofit)
• Statement of Functional Expenses (Nonprofit)

Financial Statement Disclosure

• Segment Reporting Disclosures

SEC Filing

• Form 10-K (Annual Report)
• Form 10-Q (Quarterly Report)
• Form 8-K (Current Report)
• Form S-1 (Registration Statement)
• Proxy Statement (DEF 14A)
• Form 20-F (Foreign Private Issuer Annual Report)
• Form 6-K (Foreign Private Issuer Current Report)
• Form ADV (Investment Adviser Registration)
• Form 11-K (Employee Stock Plan)
• Form 4 (Insider Transaction)
• Schedule 13D/13G (Beneficial Ownership)
• SEC Climate Disclosure Report
• XBRL/iXBRL Filing
• REIT Annual Report (SEC Filing)

Tax Return

• Form 1040 (Individual Income Tax Return)
• Form 1120 (Corporate Income Tax Return)
• Form 1120-S (S Corporation Tax Return)
• Form 1065 (Partnership Tax Return)
• Form 990 (Exempt Organization Return)
• Form 990-PF (Private Foundation Return)
• Form 706 (Estate Tax Return)
• Form 709 (Gift Tax Return)
• Form 941 (Employer Quarterly Payroll Tax)
• State Income Tax Return (Various)
• Sales and Use Tax Return (Various)
• Form 940 (FUTA Annual Return)
• VAT Return
• GST Return (India / Australia / Canada)

Tax Form

• Schedule K-1 (Partner/Shareholder Income)
• Form W-2 (Wage and Tax Statement)
• Form 1099 Series (Information Returns)
• Form 1099-K (Payment Card Transactions)
• Form W-9 (Taxpayer ID Request)
• Form W-4 (Employee Withholding Certificate)
• Form 8832 (Entity Classification Election)

Tax Return / Regulatory Filing

• Form 5500 (Employee Benefit Plan)

Tax Filing

• Transfer Pricing Documentation (Local File, Master File, CbCR)

Audit Report

• Independent Auditor's Report
• Internal Audit Report
• Management Letter (Audit Communication)
• Single Audit Report (Uniform Guidance)

Attestation Report

• SOC 1 Report (Type I and Type II)
• SOC 2 Report (Type I and Type II)
• SOC 3 Report (General Use)
• Agreed-Upon Procedures Report

Accountant's Report

• Compilation Report
• Review Report

Government Report

• Annual Comprehensive Financial Report (ACFR)
• Schedule of Expenditures of Federal Awards (SEFA)
• Federal Agency Financial Report (AFR)
• Performance and Accountability Report (PAR)
• Government Budget Document
• Municipal Official Statement (Bond Offering)

Regulatory Filing

• Call Report (FFIEC 031/041/051)
• FR Y-9C (Bank Holding Company Report)
• DFAST / CCAR Stress Test Reports
• Statutory Annual Statement (Insurance)
• ORSA Summary Report (Insurance)
• EU COREP / FINREP Reports
• Basel III Pillar 3 Disclosure
• Solvency II Reports (Insurance - EU)
• Charity Commission Annual Return (UK)
• UK Annual Accounts (Companies House Filing)
• German Bundesanzeiger Filing (HGB)
• Japanese Annual Securities Report (Yukashoken Hokokusho)
• India MCA Annual Filing (ROC)
• China CSRC Annual Report
• SEC Reserve Report (Oil & Gas)
• CMS Cost Report (Form 2552)
• Suspicious Activity Report (SAR)
• Currency Transaction Report (CTR)
• FBAR / FinCEN 114 (Foreign Bank Account Report)
• Beneficial Ownership Information Report (BOI)
• PBGC Premium Filing (Form 1-ES)
• Customs Entry / Declaration

Management Report

• Management Discussion and Analysis (MD&A)
• Budget vs Actual Variance Report
• Flash Report (Preliminary Financial Summary)
• Rolling Forecast Report
• KPI Dashboard / Scorecard Report
• WIP Schedule (Construction)
• Aged Accounts Receivable Report
• Aged Accounts Payable Report
• Cash Flow Forecast
• Bank Reconciliation Report
• Intercompany Reconciliation Report
• Trial Balance Report
• General Ledger Detail Report
• Journal Entry Report
• Fixed Asset Register / Depreciation Schedule
• Payroll Register
• Rent Roll
• Operating Statement (NOI Report)
• Board Financial Package

Tax Provision Report

• Tax Provision Workpaper (ASC 740)
• Effective Tax Rate Reconciliation
• Deferred Tax Rollforward
• Return-to-Provision (RTP) Reconciliation
• Uncertain Tax Position Schedule (FIN 48 / ASC 740-10)

Grant Report

• Grant Financial Report (SF-425 / FFR)

Nonprofit Report

• Donor / Stewardship Report

Sustainability Report

• GRI Sustainability Report
• CDP Climate / Water / Forests Disclosure
• TCFD Report
• ISSB Sustainability Disclosure (IFRS S1/S2)
• EU CSRD / ESRS Report
• EU Taxonomy Alignment Report
• Integrated Report (IR)
• GHG Emissions Inventory Report

Valuation Report

• Business Valuation Report
• Solvency Opinion
• Fairness Opinion
• Actuarial Valuation Report (Pension)

Transaction Report

• Purchase Price Allocation Report (PPA)
• Goodwill Impairment Analysis
• Quality of Earnings Report (QofE)

Fiduciary Report

• Estate Accounting (Court Filing)
• Trust Accounting Report
• Guardianship/Conservatorship Accounting

Industry Report

• Contractor's Financial Statement (CFS for Surety)
• AIA G702/G703 (Application for Payment)

Employee Benefit Report

• Summary Annual Report (SAR for Plans)
• Summary Plan Description (SPD)

Governance Report

• Audit Committee Report
• Internal Controls Assessment (SOX 302/404)

Financial Reporting Standards

• FASB — Financial Accounting Standards Board

Securities Regulation

• SEC — Securities and Exchange Commission

Audit Oversight

• PCAOB — Public Company Accounting Oversight Board

Professional Standards (Private)

• AICPA — American Institute of Certified Public Accountants

Government Audit

• GAO — Government Accountability Office

Government Accounting Standards

• GASB — Governmental Accounting Standards Board

Federal Accounting Standards

• FASAB — Federal Accounting Standards Advisory Board

Federal Budget and Reporting

• OMB — Office of Management and Budget

Oversight of FASB/GASB

• FAF — Financial Accounting Foundation

Tax Administration

• IRS — Internal Revenue Service

Tax Policy

• Treasury — US Department of the Treasury

AML / Financial Crime

• FinCEN — Financial Crimes Enforcement Network

Tax Legislation

• JCT — Joint Committee on Taxation

Bank Regulation

• OCC — Office of the Comptroller of the Currency

Bank Regulation / Deposit Insurance

• FDIC — Federal Deposit Insurance Corporation

Monetary Policy / Bank Supervision

• Federal Reserve — Board of Governors of the Federal Reserve System

Interagency Bank Examination

• FFIEC — Federal Financial Institutions Examination Council

Insurance Regulation

• NAIC — National Association of Insurance Commissioners

Municipal Bond Regulation

• MSRB — Municipal Securities Rulemaking Board

Broker-Dealer Regulation

• FINRA — Financial Industry Regulatory Authority

Pension Insurance

• PBGC — Pension Benefit Guaranty Corporation

Employee Benefits Regulation

• DOL — US Department of Labor

Consumer Finance

• CFPB — Consumer Financial Protection Bureau

Healthcare Reimbursement

• CMS — Centers for Medicare and Medicaid Services

Telecommunications Regulation

• FCC — Federal Communications Commission

International Financial Reporting Standards

• IASB — International Accounting Standards Board

Oversight of IASB/ISSB

• IFRS Foundation — IFRS Foundation

Sustainability Reporting Standards

• ISSB — International Sustainability Standards Board
• GRI — Global Reporting Initiative

International Auditing Standards

• IAASB — International Auditing and Assurance Standards Board

Ethics Standards

• IESBA — International Ethics Standards Board for Accountants

Global Accountancy Profession

• IFAC — International Federation of Accountants

Public Sector Accounting Standards

• IPSASB — International Public Sector Accounting Standards Board

International Tax Policy

• OECD — Organisation for Economic Co-operation and Development

Anti-Money Laundering

• FATF — Financial Action Task Force

Customs / Trade

• WCO — World Customs Organization

National Accounts

• UN Statistics Division — United Nations Statistics Division

Banking Prudential Standards

• Basel Committee — Basel Committee on Banking Supervision

Central Bank Cooperation

• BIS — Bank for International Settlements

Global Financial Stability

• FSB — Financial Stability Board

Insurance Supervision Standards

• IAIS — International Association of Insurance Supervisors

EU Insurance / Pensions

• EIOPA — European Insurance and Occupational Pensions Authority

EU Banking Regulation

• EBA — European Banking Authority

Eurozone Monetary Policy / Bank Supervision

• ECB — European Central Bank

EU Reporting Standards

• EFRAG — European Financial Reporting Advisory Group

Environmental Disclosure

• CDP — CDP (formerly Carbon Disclosure Project)

Climate Risk Disclosure

• TCFD — Task Force on Climate-related Financial Disclosures

Biodiversity Disclosure

• TNFD — Taskforce on Nature-related Financial Disclosures

Industry-Specific Sustainability

• SASB — Sustainability Accounting Standards Board

Internal Audit Standards

• IIA — Institute of Internal Auditors

IT Governance / Audit Standards

• ISACA — ISACA (formerly Information Systems Audit and Control Association)

Management Accounting

• IMA — Institute of Management Accountants

Fraud Prevention / Detection

• ACFE — Association of Certified Fraud Examiners

AML Compliance

• ACAMS — Association of Certified Anti-Money Laundering Specialists

Business Valuation

• NACVA — National Association of Certified Valuators and Analysts

Appraisal / Valuation

• ASA — American Society of Appraisers

Internal Control Framework

• COSO — Committee of Sponsoring Organizations of the Treadway Commission

Audit Quality

• CAQ — Center for Audit Quality

Digital Reporting Standards

• XBRL International — XBRL International

Accounting / Audit

• ICAEW — Institute of Chartered Accountants in England and Wales

UK Audit and Reporting Regulation

• FRC — Financial Reporting Council

UK Tax Administration

• HMRC — HM Revenue and Customs

UK Company Registration

• Companies House — Companies House

UK Charity Regulation

• Charity Commission — Charity Commission for England and Wales

German Audit Profession

• WPK — Wirtschaftsprüferkammer

Japanese Accounting / Audit

• JICPA — Japanese Institute of Certified Public Accountants

Japanese Accounting Standards

• ASBJ — Accounting Standards Board of Japan

Indian Accounting / Audit

• ICAI — Institute of Chartered Accountants of India

Chinese Accounting / Audit

• CICPA — Chinese Institute of Certified Public Accountants

Islamic Finance Standards

• AAOIFI — Accounting and Auditing Organization for Islamic Financial Institutions

Canadian Accounting

• CPA Canada — Chartered Professional Accountants of Canada

Canadian Accounting Standards

• AcSB — Accounting Standards Board (Canada)

South African Accounting

• SAICA — South African Institute of Chartered Accountants

Hong Kong Accounting

• HKICPA — Hong Kong Institute of Certified Public Accountants

Australian Accounting

• CPA Australia — CPA Australia

Australian Accounting Standards

• AASB — Australian Accounting Standards Board

Quality Management

• ASQ — American Society for Quality

International Standards

• ISO — International Organization for Standardization

Environmental Research / GHG Protocol

• WRI — World Resources Institute

Sustainable Business

• WBCSD — World Business Council for Sustainable Development

US GAAP (ASC)

• ASC 105 — Generally Accepted Accounting Principles
• ASC 205 — Presentation of Financial Statements
• ASC 210 — Balance Sheet
• ASC 215 — Statement of Shareholder Equity
• ASC 220 — Income Statement — Reporting Comprehensive Income
• ASC 225 — Income Statement
• ASC 230 — Statement of Cash Flows
• ASC 235 — Notes to Financial Statements
• ASC 250 — Accounting Changes and Error Corrections
• ASC 260 — Earnings Per Share
• ASC 270 — Interim Reporting
• ASC 272 — Limited Liability Entities
• ASC 274 — Personal Financial Statements
• ASC 280 — Segment Reporting
• ASC 310 — Receivables
• ASC 320 — Investments — Debt Securities
• ASC 321 — Investments — Equity Securities
• ASC 323 — Investments — Equity Method and Joint Ventures
• ASC 326 — Financial Instruments — Credit Losses (CECL)
• ASC 330 — Inventory
• ASC 340 — Other Assets and Deferred Costs
• ASC 350 — Intangibles — Goodwill and Other
• ASC 360 — Property, Plant, and Equipment
• ASC 410 — Asset Retirement and Environmental Obligations
• ASC 420 — Exit or Disposal Cost Obligations
• ASC 450 — Contingencies
• ASC 460 — Guarantees
• ASC 470 — Debt
• ASC 480 — Distinguishing Liabilities from Equity
• ASC 505 — Equity
• ASC 606 — Revenue from Contracts with Customers
• ASC 610 — Other Income
• ASC 710 — Compensation — General
• ASC 712 — Compensation — Nonretirement Postemployment Benefits
• ASC 715 — Compensation — Retirement Benefits
• ASC 718 — Compensation — Stock Compensation
• ASC 730 — Research and Development
• ASC 740 — Income Taxes
• ASC 805 — Business Combinations
• ASC 810 — Consolidation
• ASC 815 — Derivatives and Hedging
• ASC 820 — Fair Value Measurement
• ASC 825 — Financial Instruments
• ASC 830 — Foreign Currency Matters
• ASC 835 — Interest
• ASC 840 — Leases (Superseded)
• ASC 842 — Leases
• ASC 845 — Nonmonetary Transactions
• ASC 848 — Reference Rate Reform
• ASC 850 — Related Party Disclosures
• ASC 855 — Subsequent Events
• ASC 860 — Transfers and Servicing
• ASC 905 — Agriculture
• ASC 912 — Contractors — Federal Government
• ASC 920 — Entertainment — Broadcasters
• ASC 926 — Entertainment — Films
• ASC 930 — Extractive Activities — Mining
• ASC 932 — Extractive Activities — Oil and Gas
• ASC 940 — Financial Services — Broker-Dealers
• ASC 942 — Financial Services — Depository and Lending
• ASC 944 — Financial Services — Insurance
• ASC 946 — Financial Services — Investment Companies
• ASC 948 — Financial Services — Mortgage Banking
• ASC 950 — Financial Services — Plan Accounting
• ASC 954 — Health Care Entities
• ASC 958 — Not-for-Profit Entities
• ASC 960 — Plan Accounting — Defined Benefit Pension Plans
• ASC 962 — Plan Accounting — Defined Contribution Pension Plans
• ASC 970 — Real Estate — General
• ASC 980 — Regulated Operations
• ASC 985 — Software

IFRS

• IAS 1 — Presentation of Financial Statements
• IAS 2 — Inventories
• IAS 7 — Statement of Cash Flows
• IAS 8 — Accounting Policies, Changes in Estimates and Errors
• IAS 10 — Events After the Reporting Period
• IAS 12 — Income Taxes
• IAS 16 — Property, Plant and Equipment
• IAS 19 — Employee Benefits
• IAS 20 — Accounting for Government Grants
• IAS 21 — Effects of Changes in Foreign Exchange Rates
• IAS 23 — Borrowing Costs
• IAS 24 — Related Party Disclosures
• IAS 26 — Accounting and Reporting by Retirement Benefit Plans
• IAS 27 — Separate Financial Statements
• IAS 28 — Investments in Associates and Joint Ventures
• IAS 29 — Financial Reporting in Hyperinflationary Economies
• IAS 32 — Financial Instruments: Presentation
• IAS 33 — Earnings Per Share
• IAS 34 — Interim Financial Reporting
• IAS 36 — Impairment of Assets
• IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
• IAS 38 — Intangible Assets
• IAS 40 — Investment Property
• IAS 41 — Agriculture
• IFRS 1 — First-time Adoption of IFRS
• IFRS 2 — Share-based Payment
• IFRS 3 — Business Combinations
• IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations
• IFRS 7 — Financial Instruments: Disclosures
• IFRS 8 — Operating Segments
• IFRS 9 — Financial Instruments
• IFRS 10 — Consolidated Financial Statements
• IFRS 11 — Joint Arrangements
• IFRS 12 — Disclosure of Interests in Other Entities
• IFRS 13 — Fair Value Measurement
• IFRS 15 — Revenue from Contracts with Customers
• IFRS 16 — Leases
• IFRS 17 — Insurance Contracts

IFRS Sustainability

• IFRS S1 — General Requirements for Sustainability-related Financial Disclosures
• IFRS S2 — Climate-related Disclosures

PCAOB Auditing Standards

• AS 1301 — Communications with Audit Committees
• AS 2110 — Identifying and Assessing Risks of Material Misstatement
• AS 2201 — An Audit of Internal Control Over Financial Reporting (ICFR)
• AS 2401 — Consideration of Fraud in a Financial Statement Audit
• AS 2501 — Auditing Accounting Estimates
• AS 2810 — Evaluating Audit Results
• AS 3101 — The Auditor's Report on an Audit of Financial Statements

ISA (International)

• ISA 200 — Overall Objectives of the Independent Auditor
• ISA 315 — Identifying and Assessing Risks of Material Misstatement
• ISA 330 — The Auditor's Responses to Assessed Risks
• ISA 700 — Forming an Opinion and Reporting on Financial Statements
• ISA 701 — Communicating Key Audit Matters in the Independent Auditor's Report

US Legislation

• SOX — Sarbanes-Oxley Act of 2002
• Dodd-Frank — Dodd-Frank Wall Street Reform and Consumer Protection Act
• CTA — Corporate Transparency Act
• BSA — Bank Secrecy Act
• ERISA — Employee Retirement Income Security Act of 1974
• FCPA — Foreign Corrupt Practices Act
• Securities Act of 1933 — Securities Act of 1933
• Securities Exchange Act of 1934 — Securities Exchange Act of 1934
• IRC — Internal Revenue Code
• TCJA — Tax Cuts and Jobs Act of 2017

EU Legislation

• EU CSRD — Corporate Sustainability Reporting Directive
• EU Taxonomy Regulation — EU Taxonomy for Sustainable Activities
• Solvency II — Solvency II Directive

UK Legislation

• UK Bribery Act 2010 — Bribery Act 2010

International Framework

• Basel III — Basel III: International Regulatory Framework for Banks
• OECD BEPS — Base Erosion and Profit Shifting
• GHG Protocol — Greenhouse Gas Protocol

ISO

• ISO 9001:2015 — Quality Management Systems - Requirements
• ISO 9000:2015 — Quality Management Systems - Fundamentals and Vocabulary
• ISO 14001:2015 — Environmental Management Systems - Requirements
• ISO 14064-1:2018 — Greenhouse Gases - Organization Level Quantification and Reporting
• ISO 14064-2:2019 — Greenhouse Gases - Project Level Quantification and Reporting
• ISO 14064-3:2019 — Greenhouse Gases - Verification and Validation
• ISO 14067:2018 — Greenhouse Gases - Carbon Footprint of Products
• ISO 14044:2006 — Environmental Management - Life Cycle Assessment
• ISO 14046:2014 — Environmental Management - Water Footprint
• ISO 19011:2018 — Guidelines for Auditing Management Systems
• ISO 31000:2018 — Risk Management - Guidelines
• ISO 31010:2019 — Risk Management - Risk Assessment Techniques
• ISO 37001:2016 — Anti-Bribery Management Systems - Requirements
• ISO 37301:2021 — Compliance Management Systems - Requirements
• ISO 26000:2010 — Guidance on Social Responsibility
• ISO/IEC 27001:2022 — Information Security Management Systems - Requirements
• ISO/IEC 27002:2022 — Information Security Controls
• ISO 22301:2019 — Business Continuity Management Systems - Requirements
• ISO 21508:2018 — Earned Value Management in Project and Programme Management
• ISO 21500:2021 — Project, Programme and Portfolio Management - Context and Concepts
• ISO/IEC 42001:2023 — Artificial Intelligence - Management System
• ISO 22739:2024 — Blockchain and Distributed Ledger Technologies - Vocabulary
• ISO 50001:2018 — Energy Management Systems - Requirements
• ISO 59010:2024 — Circular Economy - Guidance on Business Models and Value Networks
• ISO 59020:2024 — Circular Economy - Measuring and Assessing Circularity
• ISO 45001:2018 — Occupational Health and Safety Management Systems - Requirements
• ISO 22000:2018 — Food Safety Management Systems - Requirements
• ISO 55001:2024 — Asset Management - Management Systems - Requirements
• ISO 15489-1:2016 — Information and Documentation - Records Management
• ISO 37002:2021 — Whistleblowing Management Systems - Guidelines

Liquidity

• Current Ratio
• Quick Ratio (Acid-Test)
• Cash Ratio
• Working Capital
• Operating Cash Flow Ratio
• Cash Conversion Cycle (CCC)
• Defensive Interval Ratio

Profitability

• Gross Profit Margin
• Operating Profit Margin
• Net Profit Margin
• EBITDA
• EBITDA Margin
• Return on Assets (ROA)
• Return on Equity (ROE)
• Return on Invested Capital (ROIC)
• DuPont Analysis (3-Factor)
• DuPont Analysis (5-Factor)

Leverage

• Debt-to-Equity Ratio
• Debt-to-Assets Ratio
• Equity Multiplier
• Debt-to-EBITDA
• Interest Coverage Ratio
• Fixed Charge Coverage Ratio
• Capitalization Ratio
• Net Debt

Efficiency

• Asset Turnover Ratio
• Fixed Asset Turnover
• Inventory Turnover
• Days Inventory Outstanding (DIO)
• Receivable Turnover
• Days Sales Outstanding (DSO) / Days' Sales in Receivables / Collection Period
• Payable Turnover
• Days Payable Outstanding (DPO)

Valuation

• Price-to-Earnings Ratio (P/E)
• Price-to-Book Ratio (P/B)
• Price-to-Sales Ratio (P/S)
• Enterprise Value (EV)
• EV/EBITDA
• EV/Revenue
• PEG Ratio
• Dividend Yield
• Dividend Payout Ratio
• Funds From Operations (FFO)
• Book Value Per Share

EPS

• Basic EPS
• Diluted EPS
• Treasury Stock Method (TSM)

Depreciation

• Straight-Line Depreciation
• Double-Declining Balance
• Sum-of-Years-Digits
• Units-of-Production

Cost Accounting

• Contribution Margin
• Contribution Margin Ratio
• Break-Even Point (Units)
• Break-Even Point (Dollars)
• Margin of Safety (Dollars)
• Margin of Safety (Percent)
• Degree of Operating Leverage (DOL)
• Target Profit (Units)
• Predetermined Overhead Rate
• Applied Overhead

Variance Analysis

• Material Price Variance
• Material Quantity Variance
• Labor Rate Variance
• Labor Efficiency Variance
• VOH Spending Variance
• VOH Efficiency Variance
• FOH Budget Variance
• FOH Volume Variance
• Sales Price Variance
• Sales Volume Variance

Time Value of Money

• Present Value (Single Sum)
• Future Value (Single Sum)
• PV of Ordinary Annuity
• FV of Ordinary Annuity
• Net Present Value (NPV)
• Internal Rate of Return (IRR)
• Weighted Average Cost of Capital (WACC)
• Payback Period
• Effective Interest Rate

Bonds

• Bond Price
• Current Yield
• Yield to Maturity (YTM)
• Straight-Line Bond Amortization
• Effective Interest Bond Amortization

Tax

• Effective Tax Rate
• Marginal Tax Rate
• Deferred Tax Asset/Liability

Revenue Recognition

• Percentage of Completion (Cost-to-Cost)
• Transaction Price Allocation (SSP)

Leases

• Lease Liability (at Commencement)
• ROU Asset (at Commencement)

Pension

• Pension Expense (Defined Benefit)
• Projected Benefit Obligation (PBO)
• Funded Status

Receivables

• Percent-of-Receivables Target Allowance
• Percent-of-Receivables Bad Debt Expense (Credit Balance)
• Percent-of-Receivables Bad Debt Expense (Debit Balance)
• Maturity Value

Asset

• Cash - Operating
• Cash - Payroll
• Petty Cash
• Cash Equivalents
• Short-Term Investments
• Restricted Cash
• Accounts Receivable
• Notes Receivable - Short-Term
• Interest Receivable
• Employee Receivables
• Unbilled Receivables
• Other Receivables
• Raw Materials Inventory
• Work-in-Process Inventory
• Finished Goods Inventory
• Merchandise Inventory
• Prepaid Insurance
• Prepaid Rent
• Prepaid Taxes
• Other Prepaid Expenses
• Supplies on Hand
• Contract Assets
• Land
• Buildings
• Machinery and Equipment
• Vehicles
• Furniture and Fixtures
• Computer Hardware
• Leasehold Improvements
• Construction in Progress
• Goodwill
• Patents
• Trademarks
• Customer Relationships
• Software - Internally Developed
• Software - Purchased
• Other Intangible Assets
• ROU Asset - Operating Leases
• ROU Asset - Finance Leases
• Long-Term Investments
• Notes Receivable - Long-Term
• Deferred Tax Asset
• Cash Surrender Value - Life Insurance
• Long-Term Deposits
• Other Long-Term Assets

Contra Asset

• Allowance for Doubtful Accounts
• Inventory Reserve
• Accumulated Depreciation - Buildings
• Accumulated Depreciation - M&E
• Accumulated Depreciation - Vehicles
• Accumulated Depreciation - F&F
• Accumulated Depreciation - Hardware
• Accumulated Amortization - LHI
• Accumulated Amortization - Intangibles

Liability

• Accounts Payable
• Accrued Wages and Salaries
• Accrued Interest Payable
• Accrued Taxes Payable
• Income Tax Payable
• Notes Payable - Short-Term
• Line of Credit Payable
• Current Portion of Long-Term Debt
• Current Portion of Lease Liability
• Unearned Revenue
• Contract Liabilities
• Customer Deposits
• Sales Tax Payable
• Payroll Tax Liabilities
• Warranty Liability - Short-Term
• Gift Card Liability
• Refund Liability
• Accrued Bonus Liability
• Dividends Payable
• Other Current Liabilities
• Notes Payable - Long-Term
• Bonds Payable
• Mortgage Payable
• Long-Term Bank Loans
• Lease Liability - Long-Term
• Deferred Tax Liability
• Pension/OPEB Liability
• Deferred Revenue - Long-Term
• Asset Retirement Obligation
• Environmental Remediation Liability
• Warranty Liability - Long-Term
• Deferred Compensation Liability
• Contingent Consideration (Earnout)
• Other Long-Term Liabilities
• Vacation Benefits Payable
• Estimated Warranty Payable

Contra Liability

• Bond Premium
• Bond Discount

Equity

• Common Stock - Par Value
• Preferred Stock - Par Value
• Additional Paid-In Capital
• APIC - Stock Options
• Retained Earnings
• AOCI - Foreign Currency Translation
• AOCI - Unrealized Gain/Loss on AFS
• AOCI - Pension Adjustments
• AOCI - Cash Flow Hedges
• Non-Controlling Interest

Contra Equity

• Treasury Stock
• Dividends Declared

Revenue

• Sales Revenue
• Service Revenue
• Subscription Revenue
• Licensing Revenue
• Rental Revenue
• Commission Revenue
• Construction Revenue
• Interest Income
• Dividend Income
• Gain on Sale of Assets
• Gain on Investments
• Foreign Exchange Gain
• Equity Method Income
• Other Income

Contra Revenue

• Sales Returns and Allowances
• Sales Discounts

Expense

• Cost of Goods Sold
• Cost of Services
• Direct Materials
• Direct Labor
• Manufacturing Overhead Applied
• Freight-In
• Salaries and Wages Expense
• Payroll Tax Expense
• Employee Benefits Expense
• Stock-Based Compensation Expense
• Rent Expense
• Utilities Expense
• Insurance Expense
• Office Supplies Expense
• Advertising and Marketing Expense
• Travel and Entertainment Expense
• Professional Fees
• Depreciation Expense
• Amortization Expense
• Repair and Maintenance Expense
• Bad Debt Expense
• Warranty Expense
• Shipping and Delivery Expense
• Research and Development Expense
• Restructuring Charges
• Impairment Losses
• Charitable Contributions
• Lease Expense - Operating
• Interest Expense
• Loss on Sale of Assets
• Loss on Investments
• Foreign Exchange Loss
• Equity Method Loss
• Loss on Debt Extinguishment
• Penalties and Fines
• Income Tax Expense - Current
• Income Tax Expense - Deferred
• Vacation Benefits Expense

Contra Expense

• Purchase Returns and Allowances
• Purchase Discounts

Temporary

• Income Summary

Revenue

• Record credit sale
• Collect accounts receivable
• Record sales discount taken
• Record sales returns
• Record deferred revenue
• Recognize deferred revenue
• Record gift card sale
• Recognize gift card breakage
• Record subscription revenue (monthly)
• Record percentage of completion revenue

Inventory

• Purchase inventory on credit
• Record COGS (perpetual)
• Record COGS (periodic - closing)
• Write down inventory to NRV
• Record inventory shrinkage
• Record freight-in

Purchases

• Pay supplier
• Record purchase discount taken

PP&E

• Purchase fixed asset
• Record depreciation expense
• Sell fixed asset (gain)
• Sell fixed asset (loss)
• Record asset impairment
• Capitalize interest during construction
• Place CIP into service

Intangibles

• Record goodwill (acquisition)
• Amortize finite-lived intangible
• Record goodwill impairment
• Capitalize internal-use software

Payroll

• Record payroll (gross)
• Record employer payroll taxes
• Record stock-based compensation
• Record accrued bonus
• Journalizing Employee Payroll

Equity

• Exercise stock options
• Issue common stock
• Issue preferred stock
• Repurchase treasury stock (cost method)
• Reissue treasury stock above cost
• Declare cash dividend
• Pay cash dividend
• Declare stock dividend (small, <25%)
• Record stock split
• Record comprehensive income to AOCI

Debt

• Issue bonds at par
• Issue bonds at premium
• Issue bonds at discount
• Record bond interest (effective interest)
• Retire bonds (at maturity)
• Early extinguishment of debt (loss)
• Record mortgage payment
• Draw on line of credit

Leases

• Record operating lease commencement
• Record operating lease payment
• Record finance lease commencement
• Record finance lease depreciation and interest

Income Tax

• Record current income tax
• Record deferred tax expense (DTL increase)
• Record deferred tax benefit (DTA increase)
• Record valuation allowance
• Pay estimated income taxes

Adjusting

• Accrue revenue (unbilled)
• Accrue expense (unpaid)
• Adjust prepaid expense
• Adjust unearned revenue
• Record bad debt provision
• Write off specific account

Closing

• Close revenue accounts
• Close expense accounts
• Close income summary (net income)
• Close dividends declared

Foreign Currency

• Record FX transaction gain
• Record FX transaction loss
• Record foreign currency translation to AOCI

Derivatives

• Record fair value of derivative asset
• Record fair value hedge adjustment
• Record cash flow hedge effective portion

Business Combinations

• Record acquisition (purchase method)
• Record contingent consideration (earnout)
• Eliminate intercompany sale (consolidation)

Pension

• Record pension expense
• Record employer pension contribution

ARO

• Record asset retirement obligation
• Record ARO accretion

Contingencies

• Accrue loss contingency
• Settle litigation (pay out)

Investments

• Purchase HTM bond investment
• Record equity method income
• Receive equity method dividend
• Record AFS unrealized gain
• Record trading security FV change

Accounting Standards

• GAAP — Generally Accepted Accounting Principles
• IFRS — International Financial Reporting Standards
• ASC — Accounting Standards Codification
• ASU — Accounting Standards Update
• IAS — International Accounting Standard
• FASB — Financial Accounting Standards Board
• IASB — International Accounting Standards Board

Tax

• IRC — Internal Revenue Code
• DTA — Deferred Tax Asset
• DTL — Deferred Tax Liability
• NOL — Net Operating Loss
• UTB — Unrecognized Tax Benefits
• ETR — Effective Tax Rate
• SALT — State and Local Tax
• OASDI — Old-Age, Survivors, and Disability Insurance

International Tax / Policy

• OECD — Organisation for Economic Co-operation and Development

International Tax

• BEPS — Base Erosion and Profit Shifting
• GILTI — Global Intangible Low-Taxed Income
• BEAT — Base Erosion and Anti-Abuse Tax
• FDII — Foreign-Derived Intangible Income
• CbCR — Country-by-Country Reporting
• FATCA — Foreign Account Tax Compliance Act
• TP — Transfer Pricing

Financial Instruments

• CECL — Current Expected Credit Losses
• FVTPL — Fair Value Through Profit or Loss
• FVOCI — Fair Value Through Other Comprehensive Income
• ECL — Expected Credit Loss

Investments

• HTM — Held-to-Maturity
• AFS — Available-for-Sale

Pension

• PBO — Projected Benefit Obligation
• ABO — Accumulated Benefit Obligation

Pension / Benefits

• OPEB — Other Post-Employment Benefits
• ERISA — Employee Retirement Income Security Act

Inventory / Receivables

• NRV — Net Realizable Value

Inventory

• LCNRV — Lower of Cost or Net Realizable Value
• LCM — Lower of Cost or Market
• FIFO — First-In, First-Out
• LIFO — Last-In, First-Out

Segment Reporting

• CODM — Chief Operating Decision Maker

Revenue Recognition

• SSP — Standalone Selling Price

Leases

• ROU — Right-of-Use

Fixed Assets

• PP&E — Property, Plant, and Equipment
• CIP — Construction in Progress

Fixed Assets / Intangibles

• D&A — Depreciation and Amortization

Oil and Gas

• DD&A — Depletion, Depreciation, and Amortization

Operating Expenses

• SG&A — Selling, General, and Administrative

Expenses

• COGS — Cost of Goods Sold

Financial Analysis

• EBITDA — Earnings Before Interest, Taxes, Depreciation, and Amortization
• EBIT — Earnings Before Interest and Taxes
• EPS — Earnings Per Share
• ROA — Return on Assets
• ROE — Return on Equity
• ROIC — Return on Invested Capital

Finance / Valuation

• WACC — Weighted Average Cost of Capital
• NPV — Net Present Value
• IRR — Internal Rate of Return

Valuation

• EV — Enterprise Value

Cash Flow Analysis

• FCF — Free Cash Flow

REIT / Real Estate

• FFO — Funds From Operations
• AFFO — Adjusted Funds From Operations

Real Estate

• NOI — Net Operating Income
• REIT — Real Estate Investment Trust

Efficiency Ratios

• DSO — Days Sales Outstanding
• DIO — Days Inventory Outstanding
• DPO — Days Payable Outstanding
• CCC — Cash Conversion Cycle

Tax / Nonprofit

• UBIT — Unrelated Business Income Tax

AML / Tax

• FBAR — Foreign Bank Account Report

AML

• SAR — Suspicious Activity Report
• CTR — Currency Transaction Report
• BSA — Bank Secrecy Act

Compliance

• AML — Anti-Money Laundering
• KYC — Know Your Customer

Legislation / Audit

• SOX — Sarbanes-Oxley Act

Audit / SOX

• ICFR — Internal Control Over Financial Reporting

Audit

• CAM — Critical Audit Matter

Audit (IFRS)

• KAM — Key Audit Matter

Internal Controls

• COSO — Committee of Sponsoring Organizations

IT Governance

• COBIT — Control Objectives for Information Technologies

Assets

• AR — Accounts Receivable
• FA — Fixed Assets

Liabilities

• AP — Accounts Payable
• ARO — Asset Retirement Obligation
• CPLTD — Current Portion of Long-Term Debt

Equity

• APIC — Additional Paid-In Capital
• AOCI — Accumulated Other Comprehensive Income
• RE — Retained Earnings

Equity / Income

• OCI — Other Comprehensive Income

Foreign Currency

• CTA — Cumulative Translation Adjustment

International

• FX — Foreign Exchange

Consolidation

• NCI — Non-Controlling Interest
• VIE — Variable Interest Entity

M&A

• PPA — Purchase Price Allocation

Transactions

• M&A — Mergers and Acquisitions

Capital Markets

• IPO — Initial Public Offering

Structured Finance

• SPE — Special Purpose Entity
• SPV — Special Purpose Vehicle

Stock Compensation

• RSU — Restricted Stock Unit
• PSU — Performance Share Unit
• ESPP — Employee Stock Purchase Plan

Compensation

• SBC — Stock-Based Compensation

Tax Depreciation

• MACRS — Modified Accelerated Cost Recovery System

Depreciation

• DDB — Double-Declining Balance
• SYD — Sum-of-the-Years-Digits

Cost Accounting

• CVP — Cost-Volume-Profit
• ABC — Activity-Based Costing

Management Accounting

• ABM — Activity-Based Management

Quality / Operations

• TQM — Total Quality Management

Operations / Inventory

• JIT — Just-in-Time

Information Systems

• ERP — Enterprise Resource Planning
• RPA — Robotic Process Automation

Digital Reporting

• XBRL — eXtensible Business Reporting Language

Technology

• AI — Artificial Intelligence
• ML — Machine Learning
• DLT — Distributed Ledger Technology

Sustainability

• ESG — Environmental, Social, and Governance
• GHG — Greenhouse Gas
• GRI — Global Reporting Initiative
• TCFD — Task Force on Climate-related Financial Disclosures
• TNFD — Taskforce on Nature-related Financial Disclosures
• SASB — Sustainability Accounting Standards Board
• CDP — Carbon Disclosure Project

EU Sustainability

• CSRD — Corporate Sustainability Reporting Directive
• ESRS — European Sustainability Reporting Standards

Social Accounting

• SROI — Social Return on Investment
• IMM — Impact Measurement and Management

Investment / Fund

• NAV — Net Asset Value

Healthcare / Insurance

• MLR — Medical Loss Ratio

Insurance

• IBNR — Incurred But Not Reported
• SAP — Statutory Accounting Principles

Inventory / Construction

• WIP — Work-in-Process / Work-in-Progress

Shipping / Inventory

• FOB — Free on Board

Bookkeeping

• GL — General Ledger
• JE — Journal Entry
• TB — Trial Balance
• COA — Chart of Accounts

Financial Statements

• BS — Balance Sheet
• IS — Income Statement
• CF — Cash Flow

SEC Disclosure

• MD&A — Management Discussion and Analysis

Measurement

• FV — Fair Value
• BV — Book Value

Internal Audit

• IPPF — International Professional Practices Framework

Government

• ACFR — Annual Comprehensive Financial Report
• SEFA — Schedule of Expenditures of Federal Awards

Emerging

• DAO — Decentralized Autonomous Organization

Emerging / Digital Assets

• NFT — Non-Fungible Token

Interest Rates

• SOFR — Secured Overnight Financing Rate

Interest Rates (legacy)

• LIBOR — London Interbank Offered Rate

Payroll Tax

• FICA — Federal Insurance Contributions Act
• FUTA — Federal Unemployment Tax Act
• SUTA — State Unemployment Tax Act

AML / Corporate Transparency

• BOI — Beneficial Ownership Information

Nonprofit Endowments

• UPMIFA — Uniform Prudent Management of Institutional Funds Act

Anti-Corruption

• FCPA — Foreign Corrupt Practices Act

Tax Legislation

• TCJA — Tax Cuts and Jobs Act

Tax / Energy Legislation

• IRA — Inflation Reduction Act

Government / Benefits

• DOL — Department of Labor

Securities Regulation

• SEC — Securities and Exchange Commission

Audit Oversight

• PCAOB — Public Company Accounting Oversight Board

Government Standards

• GASB — Governmental Accounting Standards Board
• IPSAS — International Public Sector Accounting Standards

Sustainability Standards

• ISSB — International Sustainability Standards Board

Indirect Tax

• VAT — Value-Added Tax
• GST — Goods and Services Tax

Insurance (IFRS 17)

• CSM — Contractual Service Margin
• PAA — Premium Allocation Approach

Insurance (US GAAP)

• LDTI — Long-Duration Targeted Improvements

Financial Instruments (IFRS 9)

• SPPI — Solely Payments of Principal and Interest

All

• Inventory - LIFO
• Inventory - Write-Down Reversal
• Development Costs
• PP&E - Revaluation
• PP&E - Componentization
• Impairment - PP&E Testing
• Impairment - Reversal
• Goodwill - Amortization
• Goodwill - Impairment
• Leases - Lessee Model
• Revenue Recognition
• Investment Property
• Government Grants
• Biological Assets
• Extraordinary Items
• Contingencies - Probability Threshold
• Contingencies - Measurement
• Pension - Actuarial Gains/Losses
• Pension - Net Interest
• Deferred Tax - Classification
• Deferred Tax - Uncertain Positions
• Stock Compensation - Forfeitures
• Consolidation - Model
• Joint Ventures
• Borrowing Costs
• Financial Instruments - Classification
• Financial Instruments - Impairment
• Insurance Contracts
• Interim Reporting
• Conceptual Framework - Asset/Liability
• Hyperinflationary Economies
• Segment Reporting
• Fair Value Measurement
• EPS
• Business Combinations

Public Accounting

• Staff Accountant (Public)
• Senior Accountant (Public)
• Audit Manager
• Tax Manager (Public)
• Audit Partner
• Tax Partner
• Advisory / Consulting Partner

Corporate Accounting

• Staff Accountant (Industry)
• Senior Accountant (Industry)
• Accounting Manager
• Assistant Controller
• Controller
• Chief Accounting Officer (CAO)

Corporate Finance

• VP of Finance
• Chief Financial Officer (CFO)

FP&A

• Financial Analyst (FP&A)
• FP&A Manager
• Director of FP&A

Corporate Tax

• Tax Analyst
• Tax Manager (Industry)
• VP of Tax

Internal Audit

• Internal Auditor
• Senior Internal Auditor
• Internal Audit Manager
• Chief Audit Executive (CAE)

Forensic

• Forensic Accountant
• Forensic Accounting Manager

Valuation

• Business Valuator

Government

• Government Accountant
• Government Auditor (GAO / OIG)

Nonprofit

• Nonprofit Accountant
• Nonprofit CFO / Finance Director

Cost Accounting

• Cost Accountant

Technical Accounting

• Revenue Accountant (Technical)
• Technical Accounting Manager

SEC Reporting

• SEC Reporting Manager

Payroll

• Payroll Manager

Treasury

• Treasury Analyst / Manager

Sustainability

• Sustainability / ESG Accountant

IT Audit

• IT Auditor

Compliance

• AML Compliance Analyst

Actuarial

• Actuarial Analyst

All

• Manufacturing
• Retail and E-Commerce
• Technology and SaaS
• Banking and Financial Services
• Insurance
• Investment Management
• Healthcare - Providers
• Pharmaceutical and Biotech
• Oil and Gas - Upstream
• Oil and Gas - Midstream and Downstream
• Mining and Metals
• Real Estate - Commercial
• Real Estate - REITs
• Construction
• Government - Federal
• Government - State and Local
• Nonprofit - Charitable
• Higher Education
• Airlines
• Shipping and Logistics
• Telecommunications
• Media and Entertainment - Film/TV
• Media and Entertainment - Music
• Gaming and Casinos
• Sports
• Agriculture and Agribusiness
• Utilities and Regulated Industries
• Private Equity and Venture Capital
• Cryptocurrency and Digital Assets
• Defense and Aerospace

Tax

• January 31 — W-2 / 1099 filing deadline
• March 15 — Partnership (1065) and S-Corp (1120-S) tax return due
• April 15 — Individual (1040) and C-Corp (1120) tax return due
• April 15 — Q1 estimated tax payment due
• June 15 — Q2 estimated tax payment due
• September 15 — Extended partnership/S-corp returns due; Q3 estimated tax
• October 15 — Extended individual (1040) returns due; extended C-Corp (1120) due
• January 15 — Q4 estimated tax payment due
• Last day of each month — Form 941 (Payroll Tax) - monthly depositors
• January 31; April 30; July 31; October 31 — Form 941 quarterly filing

AML / Tax

• April 15 — FBAR (FinCEN 114) filing deadline

Tax / Nonprofit

• May 15 — Form 990 (Exempt Organization) due

Tax / ERISA

• July 31 — Form 5500 (Employee Benefit Plan) due

SEC

• 60 days after FYE — 10-K due (Large Accelerated Filer)
• 75 days after FYE — 10-K due (Accelerated Filer)
• 90 days after FYE — 10-K due (Non-Accelerated Filer / SRC)
• 40 days after quarter end — 10-Q due (Large Accelerated / Accelerated)
• 45 days after quarter end — 10-Q due (Non-Accelerated / SRC)
• 4 business days — 8-K due after triggering event
• 2 business days — Form 4 (Insider Transaction) due
• 120 days after FYE — Proxy statement (DEF 14A) due

Audit

• Within 90 days of FYE — Auditor report date (typical)

Government

• September 30 — Federal fiscal year end
• June 30 — Most state/local fiscal year end

Government / Nonprofit

• March 31 (9 months after FYE) — Single Audit report due

International Tax

• December 31 — OECD CbCR filing (12 months after FYE)
• Varies by country — VAT/GST return filing

Effective Date

• 2018 — ASC 606 / IFRS 15 effective (public)
• 2019 — ASC 842 effective (public)
• 2020 — ASC 326 (CECL) effective (public)
• 2023 — ASC 944 LDTI effective; IFRS 17 effective
• 2024 — EU CSRD effective (large companies); ISSB S1/S2 effective
• 2025 — ASC 350-60 (Crypto) effective; BOI reporting
• 2024-2028 — Basel III final reforms phase-in

Penalty

• Failure to File Tax Return
• Failure to Pay Tax
• Accuracy-Related Penalty
• Fraud Penalty
• Estimated Tax Underpayment Penalty
• Late W-2 / 1099 Filing Penalty
• FBAR Non-Filing Penalty (Non-Willful)
• FBAR Non-Filing Penalty (Willful)
• SEC Late Filing (10-K / 10-Q)
• SEC Civil Penalties (Entity)
• SEC Civil Penalties (Individual)
• SOX §302 False Certification
• SOX §906 Willful False Certification

Incentive

• SEC Whistleblower Award

Threshold

• Single Audit Threshold
• FBAR Reporting Threshold
• CTR Reporting Threshold
• REIT Distribution Requirement
• ACA Medical Loss Ratio (Individual/Small Group)
• ACA Medical Loss Ratio (Large Group)
• Large Accelerated Filer Threshold
• Accelerated Filer Threshold
• Smaller Reporting Company (SRC) Threshold
• OECD CbCR Threshold
• OECD Pillar Two (Global Minimum Tax)
• EU CSRD Reporting Threshold
• ERISA Plan Audit Threshold
• BOI Reporting Exemption (Large Company)
• Section 179 Annual Limit (2024)
• Gift Tax Annual Exclusion (2024)
• Estate Tax Exemption (2024)

All

• Fundamental Accounting Equation
• Expanded Accounting Equation
• Retained Earnings Formula
• Net Income Formula
• Comprehensive Income Formula
• Working Capital
• Total Equity
• Net Book Value of Fixed Assets
• Net Intangible Assets
• Net Debt
• Funded Status (Pension)
• Gross Profit
• Operating Income
• EBITDA
• Pretax Income
• Income Tax Expense
• Free Cash Flow
• Indirect Method - Operating CF
• Cash Flow Equation
• Cash Conversion Cycle
• Balance Sheet ↔ Income Statement
• Balance Sheet ↔ Cash Flow Statement
• Income Statement ↔ Cash Flow Statement
• All Three Statements
• Cost of Goods Manufactured
• COGS (Manufacturing)
• Total Manufacturing Cost
• Contribution Margin
• Break-Even in Units