Generally Accepted Accounting Principles (GAAP)


Generally Accepted Accounting Principles (GAAP)

фр. Principes comptables généralement admis

исп. principios contables generalmente acceptados

общепринятые принципы бухгалтерского учета

Соглашения, правила и процедуры, доминирующие в практике бухгалтерского учета. Как правило, Всемирный банк при оформлении своих бухгалтерских документов придерживается этих принципов. В США их разработкой занимался Совет по стандартам финансового учета.


Финансы и долги. — М.: Весь мир. 1997.

Смотреть что такое "Generally Accepted Accounting Principles (GAAP)" в других словарях:

  • Generally Accepted Accounting Principles - GAAP — The common set of accounting principles, standards and procedures that companies use to compile their financial statements. GAAP are a combination of authoritative standards (set by policy boards) and simply the commonly accepted ways of… …   Investment dictionary

  • Generally Accepted Accounting Principles — (GAAP) is the standard framework of guidelines for financial accounting. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial… …   Wikipedia

  • Generally Accepted Accounting Principles — ( GAAP) Accounting treatments that fully conform to established rules from the American Institute of Certified Public Accountants ( AICPA). For all nongovernment entities in the United States, GAAP is primarily determined by the Financial… …   Financial and business terms

  • generally accepted accounting principles — See UK GAAP and US GAAP. Related links + Generally Accepted Accounting Principles (GAAP) USA Rules and procedures generally accepted wit …   Law dictionary

  • Generally Accepted Accounting Principles — (GAAP) USA Rules and procedures generally accepted within the accounting profession. The Financial Accounting Standards Board (FASB) is the body primarily responsible for developing rules governing US generally accepted accounting principles and… …   Law dictionary

  • generally accepted accounting principles — ( GAAP) Accounting treatments that fully conform to established rules from the American Institute of Certified Public Accountants ( AICPA). For all nongovernment entities in the United States, GAAP is primarily determined by the Financial… …   Financial and business terms

  • Generally Accepted Accounting Principles (Canada) — Generally Accepted Accounting Principles (GAAP) of Canada provides the framework of broad guidelines, conventions, rules and procedures of accounting.In Canada, professional development paralleled that of the United States. In 1936, the… …   Wikipedia

  • Generally Accepted Accounting Principles — (GAAP). The conventions, rules and procedures necessary to define accepted accounting practices at a particular time; includes both broad and specific guidelines. The source of such principles is the Financial Accounting Standards Board …   Black's law dictionary

  • Generally Accepted Accounting Principles — (GAAP). The conventions, rules and procedures necessary to define accepted accounting practices at a particular time; includes both broad and specific guidelines. The source of such principles is the Financial Accounting Standards Board …   Black's law dictionary

  • Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… …   Wikipedia

  • Generally Accepted Accounting Principles (UK) — The Generally Accepted Accounting Practice in the UK, or UK GAAP, are the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. This includes not only accounting standards, but also UK company… …   Wikipedia

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