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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.
Generally Accepted Accounting Practice in the UK, or UK GAAP or GAAP (UK), is the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. Company accounts must also be prepared in accordance with applicable company law (for UK companies, the Companies Act 2006 ; for companies in the Channel Islands ...
Generally accepted accounting principles, a standard framework of guidelines for financial accounting Generally Accepted Accounting Principles (Canada) Generally Accepted Accounting Practice (UK) Generally Accepted Accounting Principles (United States) French generally accepted accounting principles; Russian GAAP
The Financial Accounting Standards Board (FASB) is a private standard-setting body [1] whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.
In US accounting practices, the Accounting Standards Codification (ASC) is the current single source of United States Generally Accepted Accounting Principles (GAAP). It is maintained by the Financial Accounting Standards Board (FASB).
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.
Germany – Generally Accepted Accounting Practice (Grundsätze ordnungsmäßiger Buchführung) India – Indian Accounting Standards (Ind_AS) [ 4 ] can be used by Any Company within the rules and regulations under Companies Act,2013 And Generally Accepted Accounting Principles (USA) is used by Foreign and Multinational company in India
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] Prior to the ASC, accounting standards were scattered over a number of publications issued by the FASB and the AICPA.