generally accepted accounting principles in the United States
GPTKB entity
Statements (31)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:abbreviation |
gptkb:US_GAAP
|
| gptkbp:appliesTo |
nonprofit organizations
public companies private companies |
| gptkbp:basisFor |
financial statements in the United States
|
| gptkbp:component |
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:countryOfOrigin |
gptkb:United_States
|
| gptkbp:enforcedBy |
gptkb:Securities_and_Exchange_Commission
|
| gptkbp:firstIssueDate |
1930s
|
| https://www.w3.org/2000/01/rdf-schema#label |
generally accepted accounting principles in the United States
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:purpose |
protect investors
ensure consistency in financial statements promote transparency in financial reporting |
| gptkbp:regulates |
financial reporting
financial accounting |
| gptkbp:relatedTo |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:replacedBy |
none
|
| gptkbp:bfsParent |
gptkb:FASB_Technical_Bulletins
|
| gptkbp:bfsLayer |
7
|