Generally Accepted Accounting Practice

Generally Accepted Accounting Practice
сокр. GAAP учет, брит. oбщепринятая практика учета (совокупность документов, регулирующих учет в Великобритании, имеющих статус законов, а также разрабатываемых профессиональными организациями; к документам, регулирующим учетную практику, относятся: законы о компаниях, стандарты, требования биржи ценных бумаг, рекомендации учетных организаций, Европейские директивы и международные стандарты)
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общепринятые методы бухгалтерского учета

Англо-русский экономический словарь.

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  • Generally Accepted Accounting Principles (UK) — The Generally Accepted Accounting Practice in the UK, or UK GAAP, are the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. This includes not only accounting standards, but also UK company… …   Wikipedia

  • Generally Accepted Accounting Principles — (GAAP) is the standard framework of guidelines for financial accounting. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial… …   Wikipedia

  • Generally Accepted Accounting Principles — ( GAAP) Accounting treatments that fully conform to established rules from the American Institute of Certified Public Accountants ( AICPA). For all nongovernment entities in the United States, GAAP is primarily determined by the Financial… …   Financial and business terms

  • Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… …   Wikipedia

  • generally accepted accounting principles — noun a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures • Syn: ↑GAAP • Hypernyms: ↑collection, ↑aggregation, ↑accumulation, ↑assemblage • Member… …   Useful english dictionary

  • Generally Accepted Accounting Principals (GAAP) — A technical accounting term that encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. The New York Times Financial Glossary …   Financial and business terms

  • Generally accepted accounting principles — (GAAP)   Defined by the FASB as the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time, includes both broad guidelines and relatively detailed practices and procedures.   U.S. Dept. of Energy …   Energy terms

  • generally accepted accounting principles — GAAP In the USA, the rules, accounting standards, and accounting concepts followed by accountants in measuring, recording, and reporting transactions. There is also a requirement to state whether financial statements conform with GAAP. In the UK… …   Accounting dictionary

  • Generally Accepted Accounting Principles — /ˌdʒen(ə)rəli ək septɪd ə kaυntɪŋ prɪnsɪp(ə)lz/ plural noun US rules applied to accounting practice in the US. Abbreviation GAAP …   Dictionary of banking and finance

  • Generally Accepted Accounting Principles — GAAP Rules, guidance, and concepts for accounting practices and the content of *financial statements. GAAP covers the Recognition, *measurement, Reporting, and *disclosure of accounting items, and it is derived from several sources: *financial… …   Auditor's dictionary

  • Standard accounting practice — Publicly traded companies are required to follow certain accounting rules when presenting financial statements so that the readers of the statements can easily compare different companies. Private companies are also often required by banks and… …   Wikipedia

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