US GAAP

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Generally Accepted Accounting Principles. Explanation of US GAAP.


Description

US GAAP are the Generally Accepted Accounting Principles used by companies based in the USA or listed at Wall Street. US GAAP comprises a massive volume of standards, interpretations, opinions and bulletins and are developed by the FASB (Financial Accounting Standards Board), the accounting profession (AICPA) and the SEC (Securities and Exchange Commission).


US GAAP is a combination of authoritative standards by policy organizations and the accepted ways of doing accounting.


US GAAP SEC FASBUS GAAP standards are certainly equivalent to IAS. However, they are developed without any input from outside the US. US GAAP is very detailed, reflecting the litigious environment in the US which calls for more and more detailed regulation. US GAAP cannot be detached from regulatory intervention by the SEC.


Book: Wiley - GAAP 2004 -


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Forum - US GAAP  

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  Differences Between US GAAP & IFRS (3 reactions)
If you are allowed to give only 5 major differences between ...
 
 
 
 
  US GAAP and the Financial Crisis (1 reactions)
What was the role of US GAAP to check over the failing in th...
 
 
 
 
  Market value differing significantly from book values
What items will most likely have market value that differ si...
 
 
 
 
  Exchange Ratio Statement
Which SEC filings must I search if I want see the exchange r...
 
 
 
 
  Comprehension of US GAAP
I want to understand how to use the US GAAP in the oil and g...
 
 
 
 

Best Practices - US GAAP

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Resources - US GAAP

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Dealing with Complexity / Transparency in Financial Information

Corporate Transparency, Financial Complexity, Information Complexity, Information Transparancy...
 

USGAAP versus IFRS on Intangibles Accounting

Intangible Assets, Accounting, USGAAP, IFRS...
 

Choosing for IFRS or US GAAP

Accounting regime differences...
 

IAS and US GAAP

IAS, US GAAP, Accounting Quali...
 
 

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