Search Results - subject:"Generally Accepted Accounting Principles (US GAAP)"

A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues

Schmidt, Martin - In: Accounting in Europe 15 (2018) 1, pp. 134-147

Persistent link: https://www.econbiz.de/10011997686

Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa / Leani van Staden

Van Staden, Leani - 2011

The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP),...

Persistent link: https://www.econbiz.de/10009456148

The process of making U.S. GAAP (as inspiration for the creation of Czech accounting standards)

Müllerová, Libuše - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 22-41

Financial accounting has been playing an important role in the economic system in the USA, since it has been supporting an effective operation of capital market, and consequently of whole economy. Its main task is to provide reliable accounting information about accounting entity to its users...

Persistent link: https://www.econbiz.de/10004963515