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  2. Convention of conservatism - Wikipedia

    en.wikipedia.org/wiki/Convention_of_conservatism

    In accounting, the convention of conservatism, also known as the doctrine of prudence, is a policy of anticipating possible future losses but not future gains. It states that when choosing between two solutions, the one that will be least likely to overstate assets and income should be selected.

  3. Generally Accepted Accounting Principles (United States)

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

    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.

  4. What Are Generally Accepted Accounting Principles (GAAP)? - AOL

    www.aol.com/finance/generally-accepted...

    Principles of GAAP. GAAP accounting principles are key concepts you can use to understand broader topics. Many accounting textbooks, courses, and educators cite 10 to 12 foundational ideas.

  5. List of Accounting Principles Board Opinions - Wikipedia

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

    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 All of the Opinions have been superseded in 2009 by FASB's Accounting Standards Codification.

  6. 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

  7. Accounting standard - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standard

    The term generally accepted accounting principles (GAAP) was popularized in the late 1930s. [ 1 ] [ better source needed ] Some important elements that accounting standards cover include identifying the exact entity which is reporting, discussing any "going concern" questions, specifying monetary units, and reporting time frames.

  8. Accounting ethics - Wikipedia

    en.wikipedia.org/wiki/Accounting_ethics

    It is an example of professional ethics. Accounting was introduced by Luca Pacioli , and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors .

  9. Generally Accepted Accounting Principles (Canada) - Wikipedia

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

    Generally Accepted Accounting Principles (GAAP) [a] of Canada provided the framework of broad guidelines, conventions, rules and procedures of accounting.In early 2006, the AcSB decided to completely converge Canadian GAAP with international GAAP, i.e. International Financial Reporting Standards (IFRS), as set by the International Accounting Standards Board (IASB), for most entities that must ...