passdrill

ASC & IFRS standards citation index

Every US GAAP (ASC) and IFRS/IAS standard our accounting questions cite, in one lookup: 81 standards, 386 citations across the bank. Counts and links are generated from the same source references the quiz itself uses, so this page updates automatically as the bank grows rather than going stale. It doesn't reproduce Codification or IFRS text — click a standard's code to read the real thing at its official source.

US GAAP (ASC)

StandardWhat it coversPractice questionsWorked-example guide
ASC 606Revenue from Contracts with Customers43 questions · Revenue Recognition (ASC 606)Nonrefundable upfront fees (ASC 606-10-55-51): defer, and for how long; The "simultaneously receives and consumes" test (ASC 606-10-25-27); The residual approach to standalone selling price (ASC 606-10-32-34); Contract modifications (ASC 606-10-25-12/25-13): the three outcomes
ASC 360Property, Plant, and Equipment22 questions · Assets, PP&E & Impairment (US GAAP), US GAAP vs IFRS DifferencesASC 360-10-35-44: held-for-sale reclassification, with journal entries
ASC 350Intangibles—Goodwill and Other14 questions · Assets, PP&E & Impairment (US GAAP), US GAAP vs IFRS Differences—
ASC 340Other Assets and Deferred Costs11 questions · Revenue Recognition (ASC 606)—
ASC 470Debt11 questions · Liabilities & Equity (US GAAP), US GAAP vs IFRS Differences—
ASC 250Accounting Changes and Error Corrections7 questions · US GAAP Concepts & Framework, Assets, PP&E & Impairment (US GAAP)—
ASC 410Asset Retirement and Environmental Obligations7 questions · Assets, PP&E & Impairment (US GAAP), Liabilities & Equity (US GAAP), US GAAP vs IFRS Differences—
ASC 505Equity7 questions · Liabilities & Equity (US GAAP)—
ASC 835Interest6 questions · Assets, PP&E & Impairment (US GAAP), Liabilities & Equity (US GAAP), US GAAP vs IFRS Differences—
ASC 842Leases5 questions · Revenue Recognition (ASC 606), Assets, PP&E & Impairment (US GAAP), Liabilities & Equity (US GAAP), US GAAP vs IFRS Differences—
ASC 845Nonmonetary Transactions5 questions · Assets, PP&E & Impairment (US GAAP), Liabilities & Equity (US GAAP)—
ASC 805Business Combinations5 questions · Assets, PP&E & Impairment (US GAAP), US GAAP vs IFRS Differences—
ASC 450Contingencies5 questions · Liabilities & Equity (US GAAP), US GAAP vs IFRS Differences—
ASC 205Presentation of Financial Statements4 questions · US GAAP Concepts & Framework, Assets, PP&E & Impairment (US GAAP), US GAAP vs IFRS Differences—
ASC 460Guarantees4 questions · Revenue Recognition (ASC 606), Liabilities & Equity (US GAAP), US GAAP vs IFRS Differences—
ASC 730Research and Development4 questions · Assets, PP&E & Impairment (US GAAP), US GAAP vs IFRS Differences—
ASC 740Income Taxes3 questions · US GAAP Concepts & Framework, US GAAP vs IFRS Differences—
ASC 330Inventory3 questions · Assets, PP&E & Impairment (US GAAP), US GAAP vs IFRS Differences—
ASC 610Other Income3 questions · Assets, PP&E & Impairment (US GAAP)—
ASC 480Distinguishing Liabilities from Equity3 questions · Liabilities & Equity (US GAAP), US GAAP vs IFRS Differences—
ASC 105Generally Accepted Accounting Principles2 questions · US GAAP Concepts & Framework—
ASC 855Subsequent Events2 questions · US GAAP Concepts & Framework—
ASC 275Risks and Uncertainties2 questions · US GAAP Concepts & Framework—
ASC 270Interim Reporting2 questions · US GAAP Concepts & Framework, US GAAP vs IFRS Differences—
ASC 220Income Statement—Reporting Comprehensive Income2 questions · US GAAP Concepts & Framework—
ASC 815Derivatives and Hedging2 questions · Liabilities & Equity (US GAAP)—
ASC 260Earnings Per Share2 questions · Liabilities & Equity (US GAAP)—
ASC 326Financial Instruments—Credit Losses2 questions · US GAAP vs IFRS Differences—
ASC 230Statement of Cash Flows2 questions · US GAAP vs IFRS Differences—
ASC 235Notes to Financial Statements1 question · US GAAP Concepts & Framework—
ASC 850Related Party Disclosures1 question · US GAAP Concepts & Framework—
ASC 210Balance Sheet1 question · US GAAP Concepts & Framework—
ASC 820Fair Value Measurement1 question · US GAAP Concepts & Framework—
ASC 280Segment Reporting1 question · US GAAP Concepts & Framework—
ASC 4401 question · US GAAP Concepts & Framework—
ASC 985Software1 question · Assets, PP&E & Impairment (US GAAP)—
ASC 958Not-for-Profit Entities1 question · Assets, PP&E & Impairment (US GAAP)—
ASC 9701 question · Assets, PP&E & Impairment (US GAAP)—
ASC 9301 question · Assets, PP&E & Impairment (US GAAP)—
ASC 710Compensation—General1 question · Liabilities & Equity (US GAAP)—
ASC 305Cash and Cash Equivalents1 question · US GAAP vs IFRS Differences—
ASC 420Exit or Disposal Cost Obligations1 question · US GAAP vs IFRS Differences—
ASC 321Investments—Equity Securities1 question · US GAAP vs IFRS Differences—
ASC 718Compensation—Stock Compensation1 question · US GAAP vs IFRS Differences—
ASC 715Compensation—Retirement Benefits1 question · US GAAP vs IFRS Differences—
ASC 810Consolidation1 question · US GAAP vs IFRS Differences—
ASC 323Investments—Equity Method and Joint Ventures1 question · US GAAP vs IFRS Differences—
ASC 830Foreign Currency Matters1 question · US GAAP vs IFRS Differences—

IFRS

StandardWhat it coversPractice questionsWorked-example guide
IFRS 9Financial Instruments31 questions · Revenue & Leases (IFRS 15 & 16), Financial Instruments (IFRS 9), US GAAP vs IFRS Differences—
IFRS 15Revenue from Contracts with Customers28 questions · IFRS Concepts & Framework, Revenue & Leases (IFRS 15 & 16), Financial Instruments (IFRS 9)—
IFRS 16Leases22 questions · Revenue & Leases (IFRS 15 & 16), US GAAP vs IFRS Differences—
IFRS 7Financial Instruments: Disclosures3 questions · IFRS Concepts & Framework, Financial Instruments (IFRS 9)—
IFRS 10Consolidated Financial Statements2 questions · Financial Instruments (IFRS 9), US GAAP vs IFRS Differences—
IFRS 1First-time Adoption of International Financial Reporting Standards1 question · IFRS Concepts & Framework—
IFRS 17Insurance Contracts1 question · Financial Instruments (IFRS 9)—
IFRS 13Fair Value Measurement1 question · Financial Instruments (IFRS 9)—
IFRS 3Business Combinations1 question · US GAAP vs IFRS Differences—
IFRS 5Non-current Assets Held for Sale and Discontinued Operations1 question · US GAAP vs IFRS Differences—
IFRS 2Share-based Payment1 question · US GAAP vs IFRS Differences—
IFRS 11Joint Arrangements1 question · US GAAP vs IFRS Differences—

IAS

StandardWhat it coversPractice questionsWorked-example guide
IAS 1Presentation of Financial Statements15 questions · IFRS Concepts & Framework, US GAAP vs IFRS Differences—
IAS 37Provisions, Contingent Liabilities and Contingent Assets13 questions · IFRS Concepts & Framework, Revenue & Leases (IFRS 15 & 16), US GAAP vs IFRS Differences—
IAS 8Accounting Policies, Changes in Accounting Estimates and Errors7 questions · IFRS Concepts & Framework, Financial Instruments (IFRS 9)—
IAS 36Impairment of Assets6 questions · Assets, PP&E & Impairment (US GAAP), IFRS Concepts & Framework, Revenue & Leases (IFRS 15 & 16), US GAAP vs IFRS Differences—
IAS 32Financial Instruments: Presentation6 questions · Financial Instruments (IFRS 9), US GAAP vs IFRS Differences—
IAS 16Property, Plant and Equipment5 questions · Assets, PP&E & Impairment (US GAAP), IFRS Concepts & Framework, Revenue & Leases (IFRS 15 & 16), US GAAP vs IFRS Differences—
IAS 10Events after the Reporting Period4 questions · IFRS Concepts & Framework—
IAS 24Related Party Disclosures4 questions · IFRS Concepts & Framework—
IAS 39Financial Instruments: Recognition and Measurement4 questions · Financial Instruments (IFRS 9)—
IAS 2Inventories4 questions · Financial Instruments (IFRS 9), US GAAP vs IFRS Differences—
IAS 38Intangible Assets3 questions · US GAAP vs IFRS Differences—
IAS 17Leases2 questions · Revenue & Leases (IFRS 15 & 16), US GAAP vs IFRS Differences—
IAS 7Statement of Cash Flows2 questions · US GAAP vs IFRS Differences—
IAS 20Accounting for Government Grants and Disclosure of Government Assistance2 questions · US GAAP vs IFRS Differences—
IAS 21The Effects of Changes in Foreign Exchange Rates1 question · IFRS Concepts & Framework—
IAS 40Investment Property1 question · US GAAP vs IFRS Differences—
IAS 41Agriculture1 question · US GAAP vs IFRS Differences—
IAS 34Interim Financial Reporting1 question · US GAAP vs IFRS Differences—
IAS 19Employee Benefits1 question · US GAAP vs IFRS Differences—
IAS 29Financial Reporting in Hyperinflationary Economies1 question · US GAAP vs IFRS Differences—
IAS 12Income Taxes1 question · US GAAP vs IFRS Differences—

More guides for Accounting: GAAP & IFRS

Drill accounting practice questions →