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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.
A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
Aggregated articles pertaining to US GAAP. Pages in category "United States Generally Accepted Accounting Principles" The following 38 pages are in this category, out of 38 total.
Assets and expenses are two important accounting concepts elemental to understanding your company’s performance. While both assets and expenses have a debit balance on your business’s ...
Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries: Nov. 2003: Amended by various GASBS; 43. Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans: Mar. 2004: Superseded by GASBS 74; 44. Economic Condition Reporting: The Statistical Section—an amendment of NCGA Statement 1 ...
The donated assets are valued annually, and the payments must be at least 5 percent and no more than 50 percent of the fair market value of the assets. Donor-Advised Funds.
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