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  2. George O. May - Wikipedia

    en.wikipedia.org/wiki/George_O._May

    Accounting George Oliver May (May 22, 1875 – May 25, 1961) was a British American accountant. He led a joint study by the American Institute of Certified Public Accountants and the New York Stock Exchange that was impetus for the stock exchange requiring its listed firms to undergo independent annual audits.

  3. Accounting Principles Board - Wikipedia

    en.wikipedia.org/wiki/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).

  4. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Generally accepted accounting principles for contractors full-text: 16-01a: 1959: Auditing in the construction industry full-text: 16-02: 1965: Audits of Construction contractors full-text: 16-03: 1981: Construction contractors full-text: 16-04: 1990: Audits of Construction contractors as of December 31, 1990 full-text: 16-05: 1992

  5. Committee on Accounting Procedure - Wikipedia

    en.wikipedia.org/wiki/Committee_on_Accounting...

    The Committee on Accounting Procedure (CAP) was the first private sector organization that had the task of setting accounting standards in the United States. It was a committee run by the American Institute of Accountants (now known as the American Institute of Certified Public Accountants ). [ 1 ]

  6. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Realizing the need to reform the APB, leaders in the accounting profession appointed a Study Group on the Establishment of Accounting Principles (commonly known as the Wheat Committee for its chairman Francis Wheat). This group determined that the APB must be dissolved and a new standard-setting structure created.

  7. American Institute of Certified Public Accountants - Wikipedia

    en.wikipedia.org/wiki/American_Institute_of...

    AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...

  8. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Financial accountancy is governed by both local and international accounting standards. Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the ...

  9. Cost principle - Wikipedia

    en.wikipedia.org/wiki/Cost_principle

    In accounting, the cost principle is part of the generally accepted accounting principles. Assets should always be recorded at their cost, when the asset is new and also for the life of the asset. Assets should always be recorded at their cost, when the asset is new and also for the life of the asset.