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  2. File:Accounting principles (IA principaccount00racirich).pdf

    en.wikipedia.org/wiki/File:Accounting_principles...

    Recoded by LuraDocument PDF v2.53: Encrypted: no: Page size: 346 x 536 pts; 323 x 520 pts; 322 x 512 pts; 319 x 507 pts; 336 x 504 pts; 325 x 503 pts; 319 x 503 pts; 321 x 503 pts; 326 x 532 pts; Version of PDF format: 1.5

  3. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Under the AICPA's Code of Professional Ethics under Rule 203 – Accounting Principles, a member must depart from GAAP if following it would lead to a material misstatement on the financial statements, or otherwise be misleading. In the departure, the member must disclose, if practical, the reasons why compliance with the accounting principle ...

  4. Category : United States Generally Accepted Accounting Principles

    en.wikipedia.org/wiki/Category:United_States...

    Learn to edit; Community portal; ... United States Generally Accepted Accounting Principles. 1 language. Tiếng Việt; ... Download as PDF; Printable version;

  5. Accounting Standards Codification - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standards...

    Before the Codification, accounting standards lacked a consistent and logical structure. For the last 50 years, U.S. GAAP consisted of thousands of standards with multiple standard setters. The old U.S. GAAP were difficult to interpret, and the complexity of the standards made it hard for users to stay up to date.

  6. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    The ASC is published by the Financial Accounting Standards Board, and access to the ASC is free through the Basic View on the FASB web site. The ASC became effective on July 1, 2009, and has since been the authoritative source for all U.S. GAAP, Generally Accepted Accounting Principles (USA). [1]

  7. Federal Accounting Standards Advisory Board - Wikipedia

    en.wikipedia.org/wiki/Federal_Accounting...

    FASAB is designated as the body that sets U.S. generally accepted accounting principles (GAAP) for the United States Government and its component entities, referred to as federal financial reporting entities. [4] The AICPA Council designated FASAB as the body that establishes GAAP for federal entities in 1999. [5]

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