US GAAP

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Generally Accepted Accounting Principles. Explanation of US GAAP.

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  1. Summary
  2. Forum
  3. Best Practices
  4. Expert Tips
  5. Resources
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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 -


US GAAP Forum
  Differences Between US GAAP & IFRS
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  US GAAP and the Financial Crisis
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  Exchange Ratio Statement
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  Comprehension of US GAAP
I want to understand how to use the US GAAP in the...
     
 
  Market value differing significantly from book values
What items will most likely have market value that...
     
 

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Dealing with Complexity / Transparency in Financial Information

This presentation is about information transparenc...
Usage (application): Corporate Transparency, Financial Complexity, Information Complexity, Information Transparancy
 

USGAAP versus IFRS on Intangibles Accounting

This presentation compares USGAAP and IFRS, and in...
Usage (application): Intangible Assets, Accounting, USGAAP, IFRS
 

Choosing for IFRS or US GAAP

Due to the increased competition on capital market...
Usage (application): Accounting regime differences
 

IAS and US GAAP

Mary E. Barth a.o. compare measures of accounting ...
Usage (application): IAS, US GAAP, Accounting Quali
 
 

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