|
gptkbp:instance_of
|
gptkb:International_Organization_for_Standardization
|
|
gptkbp:applies_to
|
public companies
|
|
gptkbp:developed_by
|
gptkb:Financial_Accounting_Standards_Board
|
|
gptkbp:ensures
|
consistency in financial statements
transparency in financial reporting
|
|
gptkbp:established_in
|
gptkb:FASB_Accounting_Standards_Codification
|
|
gptkbp:governed_by
|
FASB Statements
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
GAAP
|
|
gptkbp:includes
|
accounting principles
matching principle
principles of revenue recognition
principles of expense recognition
|
|
gptkbp:international_recognition
|
a standard for U. S. companies
|
|
gptkbp:is
|
rules-based system
|
|
gptkbp:is_a_framework_for
|
financial accounting
|
|
gptkbp:is_a_key_component_of
|
financial governance
|
|
gptkbp:is_based_on
|
historical cost principle
|
|
gptkbp:is_compared_to
|
gptkb:IFRS
|
|
gptkbp:is_designed_to
|
protect investors
|
|
gptkbp:is_essential_for
|
financial analysis
investor decision-making
auditing process
|
|
gptkbp:is_influenced_by
|
economic conditions
|
|
gptkbp:is_often_compared_to
|
gptkb:International_Financial_Reporting_Standards_(IFRS)
|
|
gptkbp:is_recognized_by
|
gptkb:American_Institute_of_CPAs
|
|
gptkbp:is_related_to
|
financial performance
|
|
gptkbp:is_standardized_by
|
financial disclosures
|
|
gptkbp:is_subject_to
|
interpretation
|
|
gptkbp:is_taught_in
|
accounting education programs
|
|
gptkbp:is_updated_by
|
gptkb:FASB
|
|
gptkbp:is_used_for
|
tax reporting
|
|
gptkbp:is_used_in
|
financial audits
|
|
gptkbp:is_used_to
|
prepare financial statements
|
|
gptkbp:provides
|
framework for financial reporting
|
|
gptkbp:requires
|
financial reporting
full disclosure
SEC for public companies
|
|
gptkbp:used_in
|
gptkb:United_States
|
|
gptkbp:bfsParent
|
gptkb:Regulation_S-X
gptkb:PBR
|
|
gptkbp:bfsLayer
|
5
|