Two strands: an accounting-standards reference (US GAAP vs IFRS) and — forthcoming — financial assessments grounded in public SEC filings. The emphasis throughout is method and rigor: auditable, source-cited analysis, not market calls.
What is published here: a topic-by-topic accounting-standards reference (revenue, leases, inventory, impairment, financial instruments, and more — what each framework requires, where they diverge, and the SAP implementation tie), and — forthcoming — company financial assessments grounded in public SEC filings, produced and cited by a retrieval-augmented pipeline with an explicit Confidence & Limitations section on every piece. What is not: investment recommendations (no buy / sell / hold, no price targets), and no analysis of companies in sectors where the author has a professional conflict.
Assessments are produced by the same retrieval-augmented pipeline that grounds the rest of this site: source filings are ingested into a private vector corpus and the analysis is drafted from retrieval, with every figure cited back to the filing. Numbers are quoted only from the retrieved source; modeled or projected figures are labelled as estimates. Pieces are reviewed before publishing.