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 ...
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 ...
Effective dates for certain entities for key standards on accounting for leases, credit losses, hedging, and long-duration insurance contracts would change under a proposal FASB voted to direct its ...
KPMG's Monisha Santamaria and Nick Tricarichi discuss the scope of the latest guidance on the corporate alternative minimum tax and its impact on tax and accounting pros.
FASB on Wednesday voted to indefinitely defer certain disclosures about investments held by a nonpublic employee benefit plan (EBP) in the plan sponsor’s own equity securities. Stakeholders have ...
After extensive discussions with people from all parts of the world, all political persuasions, all faiths and none, I've come up with ten basic principles for free speech in our new world of ...
I highlight 10 areas where I need help including ... of organizational boundaries required by US GAAP (Generally Accepted Accounting Principles) relative to those required by the GHG Protocol ...