MY NOTES
Turn what you learn into your own reference.
Keep the reasoning, not just the answer.
Record a study question or a US GAAP topic you investigated at work. Keep the related Unit, ASC reference, conditions, conclusion and your interpretation together so you can return to your reasoning.
ILLUSTRATIVE NOTE — FICTIONAL
- Question
- What should I review when lease terms change?
- Reference
- Record the specific section of ASC 842 you consulted and why it is relevant.
- My understanding
- Summarize the assumptions, reasoning and conclusion in your own words.
- Follow-up
- List unresolved questions and what you would revisit if the facts changed.
Grow it as your understanding grows.
A short study note is enough to start. Add new understanding and observations from work, and connect them to Units. After the exam, keep using your notes to revisit how you reasoned through a topic.
See how the concepts apply at work.
The practice examples illustrate fictional situations where US GAAP topics come up at work. Read them alongside a Unit to see how a rule may be used.
Our goal is to let members build shared knowledge by contributing insights that contain no confidential information. For now, you can prepare a draft for sharing, but it is not published to other users.
A few things to know before you write.
- Practice topics are limited to US GAAP. Do not enter confidential information such as company names, client details, actual amounts or contracts.
- Write in Japanese or English. Notes are shown in their original language without automatic translation.
- Notes are saved to your member account and can be reopened with the same account. Sharing between users is not available yet. Free members can also use My Notes.