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Technical Accounting

As the name suggests, technical accounting Q&A and discussions. If you have questions about GAAP, IFRS or any other technical accounting issues, this is the place.

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Treatment of payments for R&D money spent by individuals or entities before incorporation

I'm new to the start-up realm and have what may be a rather simplistic question.
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Lease Accounting

Attached are the current US GAAP rules for lease accounting.  The main effort is to determine what kind of lease one has as the lessee or lessor, the accounting requirements and mechanics ar
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Document Type(s): .pdf
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New Construction Audit & Accounting Guide

Construction Contractors Audit and Accounting Guide

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Document Type(s): weblink
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FASB Accounting Standards Codification (ASC)

AICPA overview of the new accounting standard codification slated for adoption 1 July 2009

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Document Type(s): weblink