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  2. Generally Accepted Accounting Principles (United States)

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

    In 2009, the Codification superseded the FASB's Statements of Financial Accounting Standards. 168 standards had been issued before the Codification. Concepts Statements , first issued in 1978. They are part of the FASB's conceptual framework project and set forth fundamental objectives and concepts that the FASB use in developing future standards.

  3. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Rescission of Accounting Principles Board statements full-text: 1993 February 1 93-4: Foreign currency accounting and financial statement presentation for investment companies, April 22, 1993; amendment to AICPA Audit and accounting guide, Audits of investment companies full-text: 1993 April 22 93-5

  4. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Amendment to Statement on Auditing Standards No. 50: Reports on the Application of Accounting Principles full-text: June 2002 98: Omnibus Statement on Auditing Standards-2002 full-text: September 2002 99: Consideration of Fraud in a Financial Statement Audit full-text: October 2002 100: Interim Financial Information full-text: November 2002 101

  5. Generally Accepted Auditing Standards - Wikipedia

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

    AU [1] Section 150 states that there are ten standards: [2] three general standards, three fieldwork standards, and four reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which ...

  6. List of AICPA Audit and Accounting Guides - Wikipedia

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

    Prior to the ASC, accounting standards were scattered over a number of publications issued by the FASB and the AICPA. Some publications were considered more authoritative than others, and a GAAP hierarchy of five levels was recognized; see Statement on Auditing Standards No. 69 full-text.. The AICPA Industry Audit and Accounting Guides are part ...

  7. List of GASB Statements - Wikipedia

    en.wikipedia.org/wiki/List_of_GASB_Statements

    The Governmental Accounting Standards Board Statements (GASB Statements or GASBS) are issued by GASB to set generally accepted accounting principles (GAAP) for state and local governments in the United States of America. These statements are the most authoritative source for governmental GAAP.

  8. SSAP - Wikipedia

    en.wikipedia.org/wiki/SSAP

    Statements of Standard Accounting Practice, in Generally Accepted Accounting Principles (UK) Statement of Statutory Accounting Principles, for insurance in the United States; Story Stem Assessment Profile, method for attachment measures; SSAP, ICAO code for Apucarana Airport (APU), Paraná state, Brazil

  9. List of Accounting Principles Board Opinions - Wikipedia

    en.wikipedia.org/wiki/List_of_Accounting...

    Accounting Principles Board Opinions, Interpretations and Recommendations were published by the Accounting Principles Board from 1962 to 1973. The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973.