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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.
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]
Generally accepted accounting principles for contractors full-text: 16-01a: 1959: Auditing in the construction industry full-text: 16-02: 1965: Audits of Construction contractors full-text: 16-03: 1981: Construction contractors full-text: 16-04: 1990: Audits of Construction contractors as of December 31, 1990 full-text: 16-05: 1992
[1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...
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US generally accepted accounting principles. Add languages. Add links. ... Print/export Download as PDF; Printable version;