United States reporting intelligence | LocalGAAP

A governed U.S. reporting atlas separating FASB, SEC, GASB, and FASAB contexts before topic research and group mapping.

Public scope

Structured context for people and machine readers.

This is a public product and knowledge surface. Illustrative workflows do not establish a professional conclusion, legal or tax advice, guaranteed outcome, or live customer implementation.

  • FASB and the Accounting Standards Codification
  • SEC reporting context
  • GASB standards
  • FASAB standards
  • Revenue
  • Leases
  • Business combinations
  • Consolidation
  • Financial instruments
  • Income taxes
  • Foreign currency
  • Inventory
  • Long-lived assets
  • Goodwill and intangibles
  • Stock compensation
  • Presentation and disclosure

Public knowledge 01

Authority routing

  1. 01

    Nongovernmental entities: FASB — Accounting Standards Codification

  2. 02

    SEC registrants: SEC — Rules, forms, and staff guidance

  3. 03

    State and local governments: GASB — GASB standards and GARS

  4. 04

    Federal entities: FASAB — FASAB Handbook

Public knowledge 02

Governed research record

  1. 01

    Entity and reporting perimeter

  2. 02

    Primary source and effective period

  3. 03

    Facts and alternatives

  4. 04

    Professional interpretation

  5. 05

    Reviewer decision

  6. 06

    Group-reporting and disclosure impact

Reading path

LLM-readable guide

Compact identity, scope, claims boundary, key URLs, and contact path.

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Open AI contextContact

Describe the operating workflow without sending confidential, regulated, or sensitive information.

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