|
gptkbp:instanceOf
|
accounting standard
|
|
gptkbp:abbreviation
|
gptkb:US_GAAP
|
|
gptkbp:appliesTo
|
nonprofit organizations
public companies
private companies
|
|
gptkbp:basisFor
|
accrual accounting
|
|
gptkbp:category
|
gptkb:legislation
accounting
finance
|
|
gptkbp:component
|
gptkb:standard
guidance
interpretations
principles
|
|
gptkbp:contrastsWith
|
gptkb:IFRS
|
|
gptkbp:countryOfOrigin
|
gptkb:United_States
|
|
gptkbp:enforcedBy
|
gptkb:Securities_and_Exchange_Commission
|
|
gptkbp:firstIssueDate
|
1930s
|
|
gptkbp:fullName
|
gptkb:Generally_Accepted_Accounting_Principles_(United_States)
|
|
gptkbp:governingBody
|
gptkb:Financial_Accounting_Standards_Board
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
US GAAP
|
|
gptkbp:language
|
English
|
|
gptkbp:purpose
|
regulate financial accounting and reporting
|
|
gptkbp:relatedTo
|
gptkb:Sarbanes-Oxley_Act
gptkb:FASB_Accounting_Standards_Codification
|
|
gptkbp:updated
|
gptkb:Accounting_Standards_Updates
|
|
gptkbp:usedBy
|
investors
auditors
accountants
regulators
creditors
|
|
gptkbp:usedFor
|
financial statements
|
|
gptkbp:website
|
https://www.fasb.org
|
|
gptkbp:bfsParent
|
gptkb:FASB
|
|
gptkbp:bfsLayer
|
6
|