📚 Documenting the Learning Process

Learning by Doing

Breaking down complex concepts, testing frameworks, and sharing discoveries. Not expertise—just the honest process of figuring things out through systematic exploration.

📊 Financial Concepts

🧪 Active Experiments

🎯 Framework Testing

Learning Topics

Breaking down complex concepts through systematic exploration

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Accounting Standards

Breaking down GAAP complexities—from equity method mechanics to revenue recognition challenges in modern business models

1 article

Recent Learning

Latest concepts explored, frameworks tested, and discoveries made

Accounting Standards Oct 4

Understanding ASC 323: Equity Method Accounting

Breaking down when and how to use equity method accounting—from the 20% ownership threshold to the "significant influence" criteria that Microsoft's OpenAI investment challenges

GAAP Investments Financial Reporting