Reference
The reference shelf
Original explanations of the standard chart of accounts, IFRS and US GAAP depreciation rules, and the citations behind them — organized the way you look things up, not the way a textbook explains them.
Chart of Accounts explorer
Six classes, Standard and Detailed views, IFRS and US GAAP framework flags. Expand any account for its original description and governing standard.
Browse the chart
Depreciation rules
Search by asset type — buildings, machinery, vehicles — and compare IFRS against US GAAP treatment side by side, useful life to impairment.
Compare depreciation rulesOn the roadmap
Standards tracker
Living pages for individual standards — IAS 16, ASC 360, and more — each with a last-reviewed date and a short changelog of what moved.
Coming laterCitations, never quoted standard text. · Icons by Freepik — Flaticon