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 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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Discussions about US GAAP.
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Exchange Ratio Statement
Which SEC filings must I search if I want see the exchange ratio statement??
Exchange ratio statement = the statement t (...)
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Best Practices - US GAAP
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Here you find the most valuable discussions from the past.
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Expert Tips - US GAAP
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Here you will find advices by experts.
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Resources - US GAAP
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Here you find powerpoint presentations, micro-learning videos and further information sources.
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Dealing with Complexity / Transparency in Financial Information
Corporate Transparency, Financial Complexity, Information Complexity, Information Transparancy (...)
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USGAAP versus IFRS on Intangibles Accounting
Intangible Assets, Accounting, USGAAP, IFRS (...)
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Choosing for IFRS or US GAAP
Accounting regime differences (...)
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IAS and US GAAP
IAS, US GAAP, Accounting Quali (...)
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