|
gptkbp:instanceOf
|
accounting standard
|
|
gptkbp:appliesTo
|
nonprofit organizations
public companies
private companies
|
|
gptkbp:basisFor
|
gptkb:legislation
auditing standards
financial statements
|
|
gptkbp:category
|
gptkb:business
gptkb:legislation
accounting
finance
|
|
gptkbp:contrastsWith
|
gptkb:IFRS
|
|
gptkbp:enforcedBy
|
gptkb:Securities_and_Exchange_Commission
state boards of accountancy
|
|
gptkbp:establishedBy
|
gptkb:American_Institute_of_Certified_Public_Accountants
gptkb:Securities_and_Exchange_Commission
gptkb:Financial_Accounting_Standards_Board
|
|
gptkbp:firstIssueDate
|
1930s
|
|
gptkbp:governedBy
|
gptkb:Financial_Accounting_Standards_Board
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
GAAP
|
|
gptkbp:includes
|
principle of consistency
principle of continuity
principle of materiality
principle of non-compensation
principle of periodicity
principle of permanence of methods
principle of prudence
principle of regularity
principle of sincerity
principle of full disclosure
|
|
gptkbp:purpose
|
standardize financial reporting
|
|
gptkbp:relatedTo
|
gptkb:FASB
gptkb:Sarbanes-Oxley_Act
gptkb:PCAOB
gptkb:IFRS
gptkb:SEC_Regulation_S-X
gptkb:AICPA
|
|
gptkbp:standsFor
|
gptkb:Generally_Accepted_Accounting_Principles
|
|
gptkbp:updated
|
gptkb:FASB_Accounting_Standards_Codification
|
|
gptkbp:usedIn
|
gptkb:United_States
|
|
gptkbp:bfsParent
|
gptkb:Generally_Accepted_Accounting_Principles
gptkb:IFRS
|
|
gptkbp:bfsLayer
|
5
|