The FASB Accounting Standards Codification ® is the single official source of authoritative, nongovernmental U.S. generally accepted accounting principles (GAAP). The FASB issues an Accounting Standards Update (ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content.

2024年6月27日 · GAAP combines authoritative standards set by policy boards and widely accepted methods for recording and reporting accounting information. It covers revenue recognition, balance sheet...

Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.

2024年6月19日 · Generally accepted accounting principles (GAAP) comprise a set of accounting rules and procedures used in standardized financial reporting practices. By following GAAP guidelines, compliant organizations ensure the accuracy, consistency, and transparency of their financial disclosures.

2009年7月1日 · The FASB Accounting Standards Codification TM is the source of authoritative generally accepted accounting principles (GAAP), other than those issued by the Securities and Exchange Commission, recognized by the FASB to be applied by nongovernmental entities. The Accounting Standards Codification is effective for interim and annual periods ...

2022年7月12日 · There are ten major GAAP principles that have evolved over decades and serve as the foundation of accounting. In the US, every company releases its financial statements to the public. And companies that publicly trade on stock exchanges need to follow GAAP guidelines.

Generally Accepted Accounting Principles (GAAP or US GAAP) are a collection of commonly-followed accounting rules and standards for financial reporting. The specifications of GAAP, which is the standard adopted by the U.S. Securities and Exchange Commission (SEC), include definitions of concepts and principles, as well as industry-specific rules.

2024年5月3日 · Issued by the Financial Accounting Standards Board (FASB) and adopted by the United States Securities and Exchange Commission (SEC), GAAP strives to standardize and regulate the methods used in accounting across all industries. GAAP also tries to ensure that financial information is reported accurately and fairly.

This book sets out a ten-step approach to income tax accounting, focusing primarily on the International Financial Reporting Standards (IFRSs) as the global accounting standard. It also considers US GAAP and certain local standards.

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