Standardized broad guidelines and detailed procedures for financial statement preparations and specific accounting situations resolution. Managed set of authoritative rules, practices, and conventions.
What is GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)?
- CHANGE IN ACCOUNTING PRINCIPLES
- GENERALLY ACCEPTED AUDITING STANDARDS (GAAS)
- PRINCIPLES-BASED ACCOUNTING
- GENERALLY RECOGNIZED ACCOUNTING PRACTICE (GRAP)
- ACCOUNTING PRINCIPLES BOARD
- ACCOUNTING CONCEPTS
- ACCOUNTING CONTROL SYSTEM
- GOVERNMENT ACCOUNTING STANDARDS BOARD (GASB)
- FASB STATEMENTS OF FINANCIAL ACCOUNTING CONCEPTS (SFAC)
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