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- W4234734626 abstract "Generally accepted accounting principles (GAAP) establishes the measurement of economic activity, the time when such measurements are to be made and recorded, the disclosures surrounding this activity, and the preparation and presentation of summarized economic information in the form of financial statements. This chapter defines GAAP, discusses its perspectives and issues, and talks about its concepts, rules, and examples. It also summarizes the steps involved in the research procedures of GAAP. GAAP is a reaction to and a product of the economic environment in which it develops. There are two broad categories of accounting principles: recognition and disclosure. Materiality has great significance in understanding, researching, and implementing GAAP. Disputes over financial statement presentations often turn on the materiality of items that were, or were not, recognized, measured, and presented in certain ways. The chapter provides summary of four pronouncements called Statements of Financial Accounting Concepts (CON), issued by the FASB." @default.
- W4234734626 created "2022-05-12" @default.
- W4234734626 date "2015-12-02" @default.
- W4234734626 modified "2023-09-27" @default.
- W4234734626 title "ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES" @default.
- W4234734626 doi "https://doi.org/10.1002/9781119216698.ch01" @default.
- W4234734626 hasPublicationYear "2015" @default.
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