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Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements: Amendment of the Effective Dates of GASB Statement No. 11 and Related Statements—an amendment of GASB Statements No. 10, 11, and 13: June 1993: Amended by GASBS 34 and 63 and GASBI 6; Partially superseded by GASBS 34; 18.
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.
Its mission was to develop an overall conceptual framework of US generally accepted accounting principles (US GAAP). APB was the main organization setting the US GAAP and its opinions are still an important part of it. All of the Opinions have been superseded in 2009 by FASB's Accounting Standards Codification.
Pages in category "United States Generally Accepted Accounting Principles" The following 38 pages are in this category, out of 38 total. This list may not reflect recent changes .
Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134: March 2020: In effect 140: Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137: April 2020: In effect 141: Amendment to the Effective Dates of SAS Nos. 134–140: May ...
This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...
Two years later, the FASB participated in the formation of the G4+1, a group of international standard setters. Its members included the United States, Australia, the United Kingdom, Canada, and New Zealand. [20] In August 1994 the group released a special report, Future Events: A Conceptual Study of their Significance for Recognition and ...
United States – Generally Accepted Accounting Principles (United States) Domestic firms typically report in this format. Foreign firms that trade in the U.S. typically report in IFRS format (below). Statutory accounting principles are for insurance companies in the US.