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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...

    Download QR code; Print/export Download as PDF; Printable version; In other projects ... Pages in category "United States Generally Accepted Accounting Principles"

  5. 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]

  6. List of GASB Statements - Wikipedia

    en.wikipedia.org/wiki/List_of_GASB_Statements

    The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments March 2009: Superseded by GASBS 76; 56. Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards March 2009: Amended by GASBS 63 and 100; Partially superseded by GASBS 62; 57.

  7. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements.

  8. Governmental Accounting Standards Board - Wikipedia

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

    The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments in the United States. [1] As with most of the entities involved in creating GAAP in the United States, it is a private, non-governmental organization.

  9. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    ] U.S. accounting firms are opposed to convergence because of the familiarity of GAAP, the unfamiliarity with international accounting principles, and other countries' accounting systems. U.S. firms and other CPAs have been reluctant to adapt and learn a new accounting system, and believe that IFRS lacks guidance compared to the GAAP.

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