generally accepted accounting standards

generally accepted accounting standards
abbrev.: GAAS generally accepted accounting standards общепринятые стандарты бухгалтерского учета: правила, установленные Американским институтом дипломированных (сертифицированных) бухгалтеров для проведения аудита финансовой отчетности; см. American Institute of Certified Public Accountants.

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  • Generally Accepted Auditing Standards — Generally Accepted Auditing Standards, or GAAS, are ten auditing standards, developed by the AICPA, consisting of general standards, standards of field work, and standards of reporting, along with interpretations. They were developed by the AICPA …   Wikipedia

  • generally accepted auditing standards — n. Standards adopted by the accounting profession governing the audit of corporations and organizations. Abbreviated as GAAS. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …   Law dictionary

  • generally accepted auditing standards — GAAS In the USA, the broad rules and guidelines set down by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). In carrying out audit work for a client, a certified public accountant is also obliged to… …   Accounting dictionary

  • generally accepted auditing standards — GAAS In the USA, the broad rules and guidelines set down by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). In carrying out audit work for a client, a certified public accountant is also obliged to… …   Big dictionary of business and management

  • 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 — See UK GAAP and US GAAP. Related links + Generally Accepted Accounting Principles (GAAP) USA Rules and procedures generally accepted wit …   Law dictionary

  • Generally Accepted Accounting Principles — (GAAP) USA Rules and procedures generally accepted within the accounting profession. The Financial Accounting Standards Board (FASB) is the body primarily responsible for developing rules governing US generally accepted accounting principles and… …   Law dictionary

  • Generally Accepted Accounting Principles (Canada) — Generally Accepted Accounting Principles (GAAP) of Canada provides the framework of broad guidelines, conventions, rules and procedures of accounting.In Canada, professional development paralleled that of the United States. In 1936, the… …   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 — ( 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 — (GAAP). The conventions, rules and procedures necessary to define accepted accounting practices at a particular time; includes both broad and specific guidelines. The source of such principles is the Financial Accounting Standards Board …   Black's law dictionary


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