A practical guide to SEC reporting and US GAAP — the Form 10-K and 10-Q, how SEC requirements layer on US GAAP, MD&A, internal control reporting, and foreign private issuers.
Accounting · Topic
US GAAP Foundations
Expert guides, analysis and tool comparisons on US GAAP Foundations from the kurums.com Accounting desk — written for business decision-makers and updated as the market moves.
- 5 guides
- Updated Jun 19, 2026
Latest in US GAAP Foundations
Why US GAAP Is Rules-Based: Strengths, Weaknesses and What It Means in Practice
A practical guide to why US GAAP is rules-based — what the approach means, why it developed, its strengths and weaknesses, and how it shapes everyday accounting practice.
US GAAP vs IFRS: The Key Differences Every Finance Leader Should Know
A practical comparison of US GAAP and IFRS from the U.S. side — philosophy, inventory and LIFO, impairment, development costs, leases, and convergence.
The FASB and the Accounting Standards Codification: How US GAAP Is Made and Organised
A practical guide to the FASB and the Accounting Standards Codification — how US GAAP is set, what Accounting Standards Updates are, how the ASC is structured, and how to research it.
What Is US GAAP? A Plain-English Guide to U.S. Generally Accepted Accounting Principles
A plain-English introduction to US GAAP — what it is, who sets and enforces it, how the Accounting Standards Codification works, and how it differs from IFRS.
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