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Что (кто) такое regulatory accounting principles - определение

FORMER AUTHORITATIVE BODY OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

AICPA Accounting Principles Board

Accounting standard

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

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

Russian Accounting Standards

ACCOUNTING AND REPORTING STANDARDS IN RUSSIA

Russian Accounting Principles; Russian GAAP

Russian Accounting Standards (RAS; ), also called Russian Accounting Principles (RAP) or Russian GAAP, refer to the body of regulatory documents concerning financial accounting and reporting standards in the Russian Federation.

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

Accounting Principles Board

The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements on accounting principles until 1973, when it was replaced by the Financial Accounting Standards Board (FASB).

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

Википедия

Accounting Principles Board

The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements on accounting principles until 1973, when it was replaced by the Financial Accounting Standards Board (FASB).

The APB was disbanded in the hopes that the smaller, fully independent FASB could more effectively create accounting standards. The APB and the related Securities Exchange Commission were unable to operate completely independently of the U.S. government. According to the SEC, "the overall record of the APB was a reasonably good one, but it seems likely that a smaller full-time body directly in control of its research holds promise of more success". Among others, Abraham Briloff was critical of 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 and 4 statements, several were instrumental in improving the theory and practice of significant areas of accounting. Many have been superseded by FASB pronouncements; 19 opinions still stand as part of generally accepted accounting principles:

https://en.wikipedia.org/wiki/Accounting Principles Board