In preparation
The United States edition
Written to US GAAP throughout. Not a translation of the UK edition — the accounting chapters are being written again.
What changes
| Area | UK edition | US edition |
|---|---|---|
| Software cost | IAS 38, IFRIC cloud configuration | ASC 350-40 / 985-20 |
| Impairment | IAS 36, reversals permitted | ASC 350 / 360, no reversal |
| Leases | IFRS 16, single model | ASC 842, dual model |
| R&D tax | Merged RDEC scheme | Section 174 treatment |
| People cost | NI, auto-enrolment, IR35 | FICA, 401(k), W-2 / 1099 / C2C |
| Indirect tax | VAT | State sales & use tax, nexus |
| Fiscal calendar | April start | Jan/Feb start, NRF 4-5-4 |
Roughly seventy per cent of the manual is unchanged, because cost behaviour, forecasting, influence and career strategy do not vary by jurisdiction. The remainder is written twice so that you never read an accounting page that does not apply to you.
The Capitalisation Evidence Pack will ship in an ASC 350-40 variant alongside it.
Tell us you want it
We will email you once when it is ready. Nothing else. Waitlist members get it at the launch price.
In the meantime, the free Excel tools are jurisdiction-neutral apart from the capitalisation policy sheet.