一般公认的会计准则（GAAP）是一种综合性的会计原则、标准及程序体系，旨在确保财务报表的透明度和一致性。GAAP包括了一系列详细的规定，这些规定由多个权威机构制定，涵盖了会计实务中的各个方面。GAAP的核心在于其权威性和广泛接受性。它不仅包括了政府制定的法律和法规，还结合了业界广泛认可的会计惯例和标...
GAAP stands for generally accepted accounting principles, which set the standard accounting rules for preparing, presenting, and reporting financial statements in the U.S. The goal of GAAP is to ensure that a company's financial statements are complete, consistent, and comparable. ...
打个通俗易懂的比方: ——GAAP(“Generally Accepted Accounting Principles” in USA),就像一个标准化考试,类似在美国的SAT、在中国的高考。 ——Non… 阅读全文 赞同 31添加评论 分享 收藏喜欢 Trading Security 和 Available-for-sale Security 有什么区别?
其中,FASB制定的准则,适用于美国上市公司、私人公司、非盈利组织,并被SEC(美国证券交易委员会)采用;GASB制定的准则,适用于美国各州及地方政府。 而狭义的GAAP,也是我们普遍认为的GAAP,就是前者,FASB制定的适用于美国非政府组织的会计准则。 从2009年7月1日开始,FASB颁布的Accounting Standards Codification (简称“ASC...
答:公认会计准则通常是指美国的现行会计准则。它由前会计原则委员会(APB)和财务会计准则委员会 (FASB)在《意见书》和《公报》中所规定的会计准则、方法和程序所组成的,既包括指导性原则,也包括具 体的方法和程序。该准则主要包括被普遍接受或承认的下列内容:哪些经济资源和义务应被记为资产和负债;哪 些资产和负债...
Since accounting principles differ around the world, investors should take caution when comparing the financial statements of companies from different countries. The issue of differing accounting principles is less of a concern in more mature markets. Still, caution should be used, as there is still...
在全球范围内,美国通用会计准则(Generally Accepted Accounting Principles,简称GAAP)被广泛应用于企业的财务报告和会计实践中。作为全球最重要的会计准则之一,GAAP为企业提供了一套标准化的会计原则和规定,以确保财务报告的准确性、可比性和透明度。本文将介绍GAAP的背景、重要性以及其在全球企业财务报告中的应用。
What are the generally accepted accounting principles and why are they important? The generally accepted accounting principles are the rules that were set to influence financial reporting in financial statements. The principles ensure that companies provide relevant, comparable, reliable, and consistent fin...
Accounting GAAP Principles 3rd edition is an accessible textbook which assumes a basic knowledge of financial accounting. The book uses a concepts-based approach and sound pedagogy which helps readers understand and apply the accounting stan...
What are the generally accepted accounting principles and why are they important? The generally accepted accounting principles are the rules that were set to influence financial reporting in financial statements. The principles ensure that companies provide relevant, comparable, reliable, and consistent fin...