FASB & IRS STANDARDS HUB — R2R DESK
Record to Report Standards Hub
Authoritative technical deep-dives on US GAAP accounting standards and IRS tax depreciation codifications.
FASB ASC 360
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ASC 360 Property, Plant & Equipment Standard
Fixed asset financial depreciation, useful lives, and asset impairment testing framework.
FASB ASC 330
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ASC 330 Inventory Costing & LCNRV Standard
FIFO, LIFO, Weighted Average Costing, and Lower of Cost or Net Realizable Value rules.
FASB ASC 842
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ASC 842 Lease Capitalization & ROU Assets
Balance sheet recognition of Right-of-Use (ROU) assets and lease liability amortization.
IRS PUB 946
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IRS Pub 946 MACRS Tax Depreciation Standard
Official federal tax MACRS recovery periods, GDS percentage tables, and Section 179 rules.