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  2. 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

  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. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

  5. List of AICPA Audit and Accounting Guides - Wikipedia

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

    Audits of personal financial statements full-text: 39-02: 1983: Personal financial statements guide full-text: 39-03: 1990: 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 ...

  6. 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Management's Discussion and Analysis—for State and Local Governments: June 1999: Amended by various GASBS; Partially superseded by various GASBS; 35.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

  7. Category:United States Generally Accepted Accounting ...

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

    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.