How we cite

A posting is only worth the citation behind it. Every factual statement on this site about what a standard requires carries the paragraph that governs it, and every worked figure is labelled illustrative. This page documents the apparatus so a reviewer can check the site against the real text.

The StandardRef system

Wherever the site states what a standard requires, it renders a StandardRef chip naming the standard and paragraph, for example ASC 350-40-25 or IAS 38-57. The chip links to that standard's reference page, and every standard resolves to a real FASB or IFRS source recorded in the citation registry. The build fails if a StandardRef names a standard with no source entry, so an uncited standard reference cannot ship.

Illustrative vs real

This site publishes no client data and no adoption statistics. Every dollar figure appears inside a posting explicitly stamped illustrative example, not client data. The capitalizable-share heuristic is presented as a labelled range with its bounds shown, never as a precise fabricated statistic. Where the standards do not settle a question, the site says so rather than inventing an answer.

Standard-accuracy discipline

Named standards are characterised as they actually read: ASC 350-40 as internal-use software, ASC 985-20 as software to be sold or marketed with a technological-feasibility start, ASU 2025-06 as the probable-to-complete amendment, IAS 38 as the research-versus-development split. The site does not misattribute a rule to the wrong standard, and where US GAAP and IFRS diverge it says which framework it is describing.

Correction policy

Standards change. When a cited standard is amended or superseded, the affected pages and the citation registry are updated and the ledger date in the footer is advanced. If you find a posting that misreads a standard, the fastest fix is a correction to the source registry, since the pages and the classifier both read from it.

The citation registry

• [S1] KPMG: Hot Topic: Accounting for internal-use software (ASC 350-40) (US GAAP)
• [S2] KPMG: Cloud computing implementation costs post ASU 2018-15 (US GAAP)
• [S3] BDO: New ASU on internal-use software costs guidance (ASU 2025-06) (US GAAP)
• [S4] Weaver: Navigating internally developed software costs: U.S. GAAP vs tax treatment (US GAAP)
• [S5] IFRS Foundation: IAS 38 Intangible Assets (IFRS)
• [S6] IFRS Interpretations Committee: Configuration or customisation costs in a cloud computing arrangement (IAS 38) agenda decision, March 2021 (IFRS)

Ledger current as of 2026-07-24. See the source-of-record index and the about page.