Generally Accepted Accounting Principles
GPTKB entity
Statements (30)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:abbreviation |
gptkb:GAAP
|
| gptkbp:appliesTo |
gptkb:United_States
|
| gptkbp:contrastsWith |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:enforcedBy |
gptkb:Securities_and_Exchange_Commission
|
| gptkbp:establishedIn |
1930s
|
| gptkbp:governs |
financial reporting
financial accounting |
| https://www.w3.org/2000/01/rdf-schema#label |
Generally Accepted Accounting Principles
|
| 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 utmost good faith |
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:relatedTo |
gptkb:Sarbanes-Oxley_Act
gptkb:FASB_Accounting_Standards_Codification auditing standards accounting principles |
| gptkbp:usedBy |
nonprofit organizations in the United States
public companies in the United States governmental entities in the United States private companies in the United States |
| gptkbp:bfsParent |
gptkb:International_Standard
|
| gptkbp:bfsLayer |
4
|