Generally accepted accounting principles, or GAAP, is a set of accounting standards ... In addition to these 10 primary principles, companies are expected to adhere to four additional principles ...

On the balance sheet, spotting creative accounting practices can be broken down into three categories for analysis: assets, ...

non-GAAP figures reported. All public companies in the U.S. are required to use generally accepted accounting principles (GAAP). Financial statements created using these principles are filed on a ...

Responsibility for enforcement and shaping of generally accepted accounting principles (GAAP) falls to two organizations: The Financial Accounting Standards Board (FASB) and Securities and ...

Kothari, S.P., Karthik Ramanna, and Douglas J. Skinner. "Implications for GAAP from an Analysis of Positive Research in Accounting." Journal of Accounting & Economics 50, nos. 2-3 (December 2010): 246 ...