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  2. 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 ...

  3. List of GASB Statements - Wikipedia

    en.wikipedia.org/wiki/List_of_GASB_Statements

    Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: June 1999: Amended by various GASBS; Partially superseded by various GASBS; 35. Basic Financial Statements—and Management's Discussion and Analysis—for Public Colleges and Universities—an amendment of GASB Statement No. 34: Nov. 1999

  4. List of Accounting Principles Board Opinions - Wikipedia

    en.wikipedia.org/wiki/List_of_Accounting...

    Disclosure of supplemental financial information by diversified companies full-text: 3: 1969 June: Financial statements restated for general price-level changes full-text: 4: 1970 October: Basic concepts and accounting principles underlying financial statements of business enterprises full-text

  5. Governmental Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Governmental_Accounting...

    As with most of the entities involved in creating GAAP in the United States, it is a private, non-governmental organization. The GASB is subject to oversight by the Financial Accounting Foundation (FAF), which selects the members of the GASB and the Financial Accounting Standards Board, and it funds both organizations. [2]

  6. List of AICPA Audit and Accounting Guides - Wikipedia

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

    Personal financial statements guide, as of December 31, 1990 full-text: 39-04: 1992: Personal financial statements guide full-text: 39-05: 1997: Personal financial statements guide, with conforming changes as of September 1, 1997 full-text: 39-06: 1999: Personal financial statements guide, with conforming changes as of May 1, 1999 full-text: 39 ...

  7. Annual report - Wikipedia

    en.wikipedia.org/wiki/Annual_report

    Statement of Directors' responsibilities for the shareholders' financial statements The Directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable Law of the Republic of Ireland, including the accounting standards issued by the Accounting Standards Board and published by The Institute of Chartered Accountants.