Practitioner Tools

Decision Tools

Workpaper-ready decision support. Everything runs in your browser — nothing you enter is transmitted or stored.

ASC 350-60 · Scope

Walk the six scope criteria of ASU 2023-08, one question at a time, with plain-English explanations and pinpoint citations. Produces a copyable summary for your workpapers.

→ Scope Decision Tool

ASC 230 · Stablecoins

Test a stablecoin against the existing cash-equivalent definition and FASB's tentative April 15, 2026 criteria — reserve quality, 1:1 backing, and direct redemption rights.

→ Cash-Equivalent Qualifier

ASC 350-60 · Journal Entries

Generate acquisition, period-end remeasurement, and disposal entries under the fair value model — balanced debits and credits with citations, copyable or as CSV.

→ Journal Entry Generator

ASC 350-60 · Disclosure

Build the annual activity rollforward required by ASC 350-60-50-2 — additions, dispositions, gross gains and losses by asset, with computed ending balances and CSV export.

→ Disclosure Rollforward Builder

US Tax · Form 1099-DA

Check qualifying-stablecoin sales against the $10,000 per-broker de minimis, see which sales are designated sales, and what brokers report above the threshold.

→ Stablecoin De Minimis Checker

Compliance · Calendar

Pick the DAC8, 1099-DA, and CARF dates that apply to you, add fiscal-year-end ASC 350-60 reminders, and download an .ics file for any calendar app.

→ Compliance Calendar Builder

Workpapers · Templates

Downloadable workpaper templates: the holdings disclosure table, the annual rollforward, and structured memos for stablecoin classification and wrapped-token scope.

→ Workpaper Templates

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Last updated: June 11, 2026