GAAP" — those wonky, "generally accepted accounting principles" at the heart of the trial? Don't feel bad: You're not alone. Even lead defendants Donald Trump and his eldest son, Donald Trump ...

The paper presents a framework for identifying accounting numbers that indicate risk and expected return. The framework establishes conditions under which book-to-price (B/P), so prominent in asset ...

Companies operating in the United States rely on the guidelines established in the generally accepted accounting principles (GAAP). A contingent liability is defined under GAAP as any potential ...

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 ...

While companies in the United States operate under the generally accepted accounting principles (GAAP), most other countries use the International Financial Reporting Standards (IFRS). There are ...

For example, GAAP accounting (or generally accepted accounting principles) requires fixed assets to be reported at cost on the balance sheet, but, over time, that value depreciates as the assets ...

The Generally Accepted Accounting Principles, or GAAP, is the required method of accounting for public companies. Tax accounting can be similar, although taxpayers have far more options available.

Not all accounting systems operate the same way. While most accounting systems capture basic income and expense data, whether manual or computerized, the system used varies by the type of business.

The resource is designed to help jurisdictions adopt the International Standard on Auditing for Audits of Financial ...

The International Accounting ... GAAP, IFRS is permitted for US listings by foreign companies. More than 500 foreign SEC registrants use IFRS in their US filings. While IFRS and GAAP both help ...