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Cosa (chi) è Generally Accepted Accounting Principles - definizione

THE SPECIFIC ACCOUNTING DISCIPLINE FOLLOWED (IFRS, US GAAP, CHINESE AS, FRANCE GAAP, GERMANY GAAP, RUSSIAN GAAP, UK GAAP, ETC.)

Standard accounting practices; Generally accepted accounting practice; Generally accepted accounting principles; Accounting practice; Generally Accepted Accounting Practises; Generally Accepted Accounting Practices; Generally accepted commercial accounting principles; Accounting Standards; Accounting standards; Accounting Standard; Generally Accepted Accounting Principles; Standard accounting practice

Accounting standard

Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders.

https://en.wikipedia.org/wiki/Accounting_standard

Generally Accepted Accounting Principles (Canada)

GAAP (Canada); Canadian GAAP

Generally Accepted Accounting Principles (GAAP) of Canada provided the framework of broad guidelines, conventions, rules and procedures of accounting. In early 2006, the AcSB decided to completely converge Canadian GAAP with international GAAP, i.

https://en.wikipedia.org/wiki/Generally_Accepted_Accounting_Principles_(Canada)

French generally accepted accounting principles

Plan Comptable Général; Plan Comptable General

The French generally accepted accounting principles, called Plan Comptable Général (PCG) is defined by the regulation n°2014-03 written by the Authority of Accounting Rules (Autorité des normes comptables, abbr. ANC), from the committee in charge of the accountancy reglementation, update 14 December 2007.

https://en.wikipedia.org/wiki/French_generally_accepted_accounting_principles

Wikipedia

Accounting standard

Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on the cash method of accounting which can often be simple and straight forward. Larger firms most often operate on an accrual basis. Accrual basis is one of the fundamental accounting assumptions and if it is followed by the company while preparing the Financial statements then no further disclosure is required. Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required.

Some important elements that accounting standards cover include: identifying the exact entity which is reporting, discussing any "going concern" questions, specifying monetary units, and reporting time frames.

https://en.wikipedia.org/wiki/Accounting standard

Esempi dal corpus di testo per Generally Accepted Accounting Principles

1. The earnings were reported to U.S. generally accepted accounting principles.

2. The figures were calculated to conform to U.S. generally accepted accounting principles.

3. The company‘s financial results were calculated to U.S. generally accepted accounting principles standards.

4. Sales fell to $1.12 billion, from $1.27 billion, under U.S. generally accepted accounting principles.

5. Sibneft‘s results were audited and calculated to U.S. generally accepted accounting principles.