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2. Generally Accepted Accounting Principles (United States)

   https://en.wikipedia.org/wiki/Generally_Accepted...

   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.

3. Management accounting principles - Wikipedia

   https://en.wikipedia.org/wiki/Management_Accounting...

   Prior to 1929 no group – public or private – was issuing or responsible for any accounting [4] standards. After the 1929 stock market crash, a call to regain the public's confidence and investor's trust was demanded and the Securities and Exchange Act of 1934 was passed resulting in public companies being supervised by the U.S. Securities and Exchange Commission.

4. Accounting - Wikipedia

   https://en.wikipedia.org/wiki/Accounting

   Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]

5. Financial accounting - Wikipedia

   https://en.wikipedia.org/wiki/Financial_accounting

   Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. [1] This involves the preparation of financial statements available for public use.

6. Accounting standard - Wikipedia

   https://en.wikipedia.org/wiki/Accounting_Standard

   The notable limitations of accounting standards are their inflexibility, time-consuming process to create them, the difficulty of choosing between alternative treatments and their restrictive scope. [3]

7. Philosophy of accounting - Wikipedia

   https://en.wikipedia.org/wiki/Philosophy_of_Accounting

   The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...