• some actions of the Accounting Principles Board. In response to APB 17, Briloff referred to the APB as the "Accounting Pragmatics Board". Of the 31 APB opinions...
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  • Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), and is the default accounting standard...
    20 KB (2,485 words) - 17:25, 15 June 2025
  • (AICPA) Accounting Principles Board (APB) on July 1, 1973. The FASB is run by the nonprofit Financial Accounting Foundation. FASB accounting standards are...
    37 KB (3,947 words) - 17:50, 20 May 2025
  • Accepted Accounting Principles (Canada) China – Chinese Accounting Standards (Zhōngguó qǐyè kuàijì zhǔnzé 中国企业会计准则) France – Generally Accepted Accounting Practice...
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  • Accounting Principles Board Opinions, Interpretations and Recommendations were published by the Accounting Principles Board from 1962 to 1973. The board...
    17 KB (271 words) - 00:07, 5 June 2025
  • other jurisdictions, Generally Accepted Accounting Principles, or Generally Accepted Accounting Policies. Accounting standards derive from a number of sources...
    6 KB (727 words) - 13:48, 19 April 2025
  • accounting principles (GAAP) are accounting standards issued by national regulatory bodies. In addition, the International Accounting Standards Board...
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  • used for management accounting principles for these purposes is managerial costing principles. The two management accounting principles are: Principle of...
    35 KB (4,331 words) - 15:39, 21 July 2023
  • States Generally Accepted Accounting Principles (GAAP). It is maintained by the Financial Accounting Standards Board (FASB). The codification is effective...
    6 KB (638 words) - 22:52, 12 February 2025
  • international accounting standards. Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in...
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  • The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments...
    3 KB (256 words) - 14:07, 31 March 2025
  • Accepted Accounting Principles (GAAP) of Canada provided the framework of broad guidelines, conventions, rules and procedures of accounting. In early...
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  • mountain railway ARB, Accounting Research Bulletin, documents on accounting issues revised by the Accounting Principles Board ARB (band), a Japanese...
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  • Public de Bujumbura, a slaughterhouse in Bujumbura, Burundi Accounting Principles Board, the former authoritative body of the American Institute of Certified...
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  • CAP is the predecessor of the Accounting Principles Board, itself a predecessor to the Financial Accounting Standards Board. Its formation and activities...
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  • commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a...
    41 KB (4,625 words) - 17:37, 15 June 2025
  • Thumbnail for Sustainability Accounting Standards Board
    Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers to develop sustainability accounting standards...
    43 KB (4,433 words) - 21:49, 19 November 2024
  • List of accountancy bodies (category Accounting organizations)
    (FASB) AICPA Accounting Principles Board (APB) Governmental Accounting Standards Board (GASB) Federal Accounting Standards Advisory Board (FASAB) Professional...
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  • Inflation accounting comprises a range of accounting models designed to correct problems arising from historical cost accounting in the presence of high...
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  • objectively assessed "fair" value. Fair value accounting has been a part of Generally Accepted Accounting Principles (GAAP) in the United States since the early...
    40 KB (4,938 words) - 07:44, 12 April 2025
  • accepted accounting principles (US GAAP). 48 interpretations have been published as of September 2006. U.S. Generally accepted accounting principles Financial...
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  • The convergence of accounting standards refers to the goal of establishing a single set of accounting standards that will be used internationally. Convergence...
    18 KB (2,048 words) - 22:37, 27 October 2024
  • Accounting Standard (abbreviated as Ind_AS) is the accounting standard adopted by companies in India and issued under the supervision of Accounting Standards...
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  • Thumbnail for Federal Accounting Standards Advisory Board
    The Federal Accounting Standards Advisory Board (FASAB) is a United States federal advisory committee whose mission is to improve federal financial reporting...
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  • Forensic accounting - Fraud deterrence - Free cash flow - Fund accounting Gain - General ledger - Generally Accepted Accounting Principles - Going concern...
    5 KB (422 words) - 12:00, 14 October 2024
  • (primarily Statements of Financial Accounting Standards), and are considered part of U.S. Generally accepted accounting principles. As of September 2006, 48 interpretations...
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  • matched to an appropriate expense account on the entity's income statement. In U.S. Generally Accepted Accounting Principles (U.S. GAAP), a provision is an...
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  • Available for sale (category United States Generally Accepted Accounting Principles)
    for trading and held to maturity, under U.S. Generally Accepted Accounting Principles (US GAAP), specifically FAS 115. The IFRS also includes a fourth...
    3 KB (363 words) - 21:35, 3 May 2022
  • Thumbnail for Carbon accounting
    Carbon accounting (or greenhouse gas accounting) is a framework of methods to measure and track how much greenhouse gas (GHG) an organization emits. It...
    96 KB (9,791 words) - 00:31, 6 July 2025
  • the choice between two accounting methods to record a business combination: purchase accounting or pooling-of-interests accounting. Pooling-of-interests...
    11 KB (1,376 words) - 18:18, 8 June 2025