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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.
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.
APB accounting principles: volume 1: Current text as of September 1, 1972 full-text: 1972 September 1: APB accounting principles: volume 2: Original pronouncements as of September 1, 1972 full-text: 1973 June 30: APB accounting principles: volume 1: Current text as of June 30, 1973 full-text: 1973 June 30
Audit Committee Communications full-text: December 1999 91: Federal GAAP Hierarchy full-text: April 2000 92: Auditing Derivative Instruments, Hedging Activities, and Investments in Securities full-text: September 2000 93: Omnibus Statement on Auditing Standards-2000 full-text: October 2000 94
US GAAP. Add languages. Add links. Article; Talk; English. Read; ... Download as PDF; Printable version; In other projects ... Text is available under the Creative ...
The Federal Accounting Standards Advisory Board (FASAB) is a United States federal advisory committee whose mission is to improve federal financial reporting through issuing federal financial accounting standards and providing guidance after considering the needs of external and internal users of federal financial information. [3]
This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...
Applying FASB Statement No. 34 to Oil and Gas Producing Operations Accounted for by the Full Cost Method—an interpretation of FASB Statement No. 34 Aug. 1980: None; 34. Disclosure of Indirect Guarantees of Indebtedness of Others—an interpretation of FASB Statement No. 5 Mar. 1981: Superseded by FASB Interpretation 45, para. 19; 35.