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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NEW US-GAAP Costs versus Capitalization
Hello, I need a US-GAAP Accounting advise for following business cases:
1. A new stairs for a production building. It is a metal stairs replacing current concrete stairs. Can I capitalize this i...
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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 that shows how the exchange ratio was calculated....
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Dealing with Complexity / Transparency in Financial Information Corporate Transparency, Financial Complexity, Information Complexity, Information Transparancy This presentation is about information transparency, and includes the following sections:
1. Introduction: an experimen...
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USGAAP versus IFRS on Intangibles Accounting Intangible Assets, Accounting, USGAAP, IFRS This presentation compares USGAAP and IFRS, and includes the following sections:
1. Presentation Overview
2. Executive...
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Choosing for IFRS or US GAAP Accounting regime differences Due to the increased competition on capital markets and given the global importance of US markets, IFRS and US GAAP are ...
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IAS and US GAAP IAS, US GAAP, Accounting Quali Mary E. Barth a.o. compare measures of accounting quality for firms applying IAS with US firms to investigate whether IA...
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