|
gptkbp:instanceOf
|
gptkb:accounting_standard
|
|
gptkbp:abbreviation
|
gptkb:US_GAAP
|
|
gptkbp:appliesTo
|
nonprofit organizations
public companies
private companies
|
|
gptkbp:basisFor
|
accrual accounting
financial statements in the US
|
|
gptkbp:compatibleWith
|
gptkb:law
|
|
gptkbp:contrastsWith
|
gptkb:IFRS
|
|
gptkbp:country
|
gptkb:United_States
|
|
gptkbp:distinctFrom
|
gptkb:IFRS
|
|
gptkbp:enforcedBy
|
gptkb:U.S._Securities_and_Exchange_Commission
|
|
gptkbp:firstIssueDate
|
1930s
|
|
gptkbp:fullName
|
gptkb:Generally_Accepted_Accounting_Principles_(United_States)
|
|
gptkbp:governingBody
|
gptkb:Financial_Accounting_Standards_Board
|
|
gptkbp:hasHierarchy
|
authoritative guidance
non-authoritative guidance
|
|
gptkbp:heldBy
|
gptkb:set_of_standards
|
|
gptkbp:includes
|
gptkb:accounting_standard
bulletins
opinions
interpretations
|
|
gptkbp:language
|
English
|
|
gptkbp:principle
|
conservatism principle
economic entity assumption
full disclosure principle
going concern assumption
matching principle
monetary unit assumption
revenue recognition principle
time period assumption
cost principle
|
|
gptkbp:purpose
|
standardize financial reporting
|
|
gptkbp:relatedTo
|
gptkb:International_Financial_Reporting_Standards
|
|
gptkbp:requires
|
disclosure of significant accounting policies
auditor's report for public companies
comparative financial statements
|
|
gptkbp:source
|
gptkb:FASB_Accounting_Standards_Codification
|
|
gptkbp:subject
|
SEC oversight
PCAOB standards for audits
|
|
gptkbp:updated
|
FASB pronouncements
|
|
gptkbp:usedBy
|
nonprofit organizations
private companies
auditors
accountants
publicly traded companies
|
|
gptkbp:bfsParent
|
gptkb:ASC_340
|
|
gptkbp:bfsLayer
|
7
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
United States GAAP
|