Generally Accepted Accounting Principles (GAAP): Definition, Standards ...
2024-07-29 11:42Generally Accepted Accounting Principles - GAAP: Generally accepted accounting principles (GAAP) are a common set of accounting principles , standards and procedures that companies must follow ...
PDF 國際會計準則與美國會計準則的協同趨勢 - Deloitte US
在此ifrs 成為主流的趨勢下，美國會計準則 (us gaap)未來將完全消失？其實不然。 雖然美國財務會計準則理事會(fasb)表示會計準則將向ifrs 接軌，但在若干方面已經顯現出 us gaap 對ifrs 的重要影響，例如 ifrs 3 事業合併係朝美國 fas 141 和142 號準則修訂，
The FASB establishes and improves standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides decision-useful information to investors and other users of financial reports. Accounting Standards Codification.