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Relevant bibliographies by topics / GENERALLY ACCEPTED ACCOUNTING PRINCIPLE (GAAP)

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Academic literature on the topic 'GENERALLY ACCEPTED ACCOUNTING PRINCIPLE (GAAP)'

Author: Grafiati

Published: 11 September 2023

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Journal articles on the topic "GENERALLY ACCEPTED ACCOUNTING PRINCIPLE (GAAP)"

1

Fisher, Steven A. "Measuring The Evolution Of Generally Accepted Accounting Principles." Journal of Applied Business Research (JABR) 14, no. 3 (2011): 105. http://dx.doi.org/10.19030/jabr.v14i3.5708.

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<span>Generally Accepted Accounting Principles (GAAP) guide financial reporting. Although numerous opinions and standards have been issued over the past 45 years, there is little quantitative evidence concerning the degree of change in GAAP. The purpose of this study is to generate a quantitative understanding of the degree of evolution in GAAP since Accounting Research Bulletin (ARB) 43. The results indicate that significant changes are occurring in GAAP. Less than 50% of the GAPP issued in the 1950s and in the 1960s remains in effect today. Furthermore, significant changes have occurre

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Schneider, Douglas K., Gordon S. May, and David R. Shaffer. "On Narrowing The Credibility GAAP: Has The Financial Accounting Standards Board (FASB) Enhanced The Credibility Of Generally Accepted Accounting Principles (GAAP)?" Journal of Applied Business Research (JABR) 9, no. 2 (2011): 76. http://dx.doi.org/10.19030/jabr.v9i2.6079.

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The purpose of this study was to apply social-psychological research methods to address an issue of widespread concern in the accounting profession. One of the primary motives underlying the creation of the Financial Accounting Standards Board (FASB) was to increase the credibility of Generally Accepted Accounting Principles (GAAP). Our main objective was to assess any differences in the perceived credibility of FASB GAAP and pre-FASB GAAP, as indicated by three groups of FASB constituents familiar with these procedures: corporate preparers of financial statements (preparers), CPAs who audit f

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Tsuji, Mineo, and Mitsuki Hiraiwa. "An Analysis of the Internal Consistency of the New Accounting Standard for Virtual Currencies in Generally Accepted Japanese Accounting Principles." International Journal of Systems and Service-Oriented Engineering 8, no. 2 (2018): 30–40. http://dx.doi.org/10.4018/ijssoe.2018040103.

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While there is no specific guidance in IFRS or US GAAP on accounting for virtual currencies, the ASBJ issued the PITF on the Accounting for Virtual Currencies under the PSA on March 14, 2018 as part of J-GAAP. The standard subscribes that, if an active market exists for the virtual currency, such a virtual currency should be measured using the market price at the balance sheet date, and any difference between the carrying amount should be recognized as a gain or loss. This article examines logically the internal consistency of the accounting information of virtual currencies subscribed by the

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Noe, Kelly. "We Are Not Publicly Traded And So The Rules Dont Apply Or Do They Should They?" Journal of Business Case Studies (JBCS) 8, no. 1 (2011): 103–6. http://dx.doi.org/10.19030/jbcs.v8i1.6743.

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This paper presents a case study of the accounting practices of a company that is privately held. The company follows Generally Accepted Accounting Principles (GAAP) but has some questionable transactions. The paper then follows up with a discussion of baby-GAAP and possible consequences of two different GAAP options.

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5

Jamal, Karim, Robert Bloomfield, Theodore E. Christensen, et al. "A Perspective on the Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises." Accounting Horizons 24, no. 1 (2010): 129–37. http://dx.doi.org/10.2308/acch.2010.24.1.129.

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SYNOPSIS: The Canadian Accounting Standards Board (hereafter, AcSB) recently issued an exposure draft to adopt separate GAAP for private enterprises. This new GAAP is justified as being consistent with the current FASB/IASB conceptual framework, but is sensitive to the different cost-benefit considerations facing private entities. We view this proposal as being innovative and responsive to the differential reporting needs of private entities. In this article we explain our reasoning and conclusions on several issues raised by the exposure draft starting with a discussion about the need for a s

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6

Holovina, Daria, Olga Karpenko, and Iryna Plikus. "INTERNATIONAL CONVERGENCE OF FINANCIAL REPORTING." 63, no. 63 (July 10, 2022): 83–93. http://dx.doi.org/10.26565/2524-2547-2022-63-08.

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The purpose of this article is to study the state of global convergence of financial reporting standards at the present stage, as well as to consider the key points of the process of unification of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). To achieve this goal, the article considers the concepts of convergence, harmonization and standardization, presents an analysis of the intensity of use of these concepts, which are associated with the dynamic development of recent global accounting transformations and major trends in internationa

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7

Henry, Elaine, and Ya-Wen Yang. "Making the Right Comparisons: Novartis AG." Issues in Accounting Education 22, no. 4 (2007): 721–33. http://dx.doi.org/10.2308/iace.2007.22.4.721.

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This case introduces the concept of convergence between International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP). The scenario involves a securities analyst's evaluation of Novartis AG's financial performance under IFRS and U.S. GAAP, and provides an opportunity to examine the issues giving rise to differences under the two sets of standards. Based on the company's 20-F disclosure, the case uses the reconciliation footnotes to recast the company's IFRS financial statements to U.S. GAAP. The analytical skill of adjusting financial statements is

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8

Harris, Peter, and Liz Washington Arnold. "US GAAP Conversion To IFRS: A Case Study Of The Balance Sheet." Journal of Business Case Studies (JBCS) 9, no. 2 (2013): 133–40. http://dx.doi.org/10.19030/jbcs.v9i2.7699.

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International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place by the SEC to abandon US GAAP and to adhere to IFRS requirements by as early as the period ending December 31, 2014. This case study requires the student to transform a US GAAP presented Balance Sheet to IFRS and is most suitable for an Intermediary Accounting 11 and a Financial Analysis class at the graduate level.

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9

Yallapragada, RamMohan R. "Incorporating International Financial Reporting Standards Into The United States Financial Reporting System: Timeline And Implications." International Business & Economics Research Journal (IBER) 11, no. 3 (2012): 283. http://dx.doi.org/10.19030/iber.v11i3.6860.

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In the United States of America (US), all the accounting procedures and guidelines for measurement and reporting by business firms are governed by a body of principles and concepts known as Generally Accepted Accounting Principles (GAAP). These GAAP are presently issued by the Financial Accounting Standards Board (FASB) with the authority delegated by the Securities and Exchange Commission (SEC). Historically, each country developed its own GAAP and there was no uniformity among the GAAPs of different countries. Comparison of financial statements issued by business firms from different countri

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10

Jo, Koren M., and Shuo Yang. "SEC Comment Letters on Firms' Use of Non-GAAP Measures: The Determinants and Firms' Responses." Accounting Horizons 34, no. 2 (2019): 167–84. http://dx.doi.org/10.2308/horizons-16-134.

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SYNOPSIS This paper explores Securities and Exchange Commission comment letters that address firms' use of non-Generally Accepted Accounting Principles (GAAP) measures in 10-Ks, 10-Qs, and earnings releases. We investigate the determinants of firms' receiving non-GAAP comments and the revisions to non-GAAP reporting undertaken by these recipients. Firms that experience poor GAAP performance and emphasize non-GAAP measures are more likely to receive non-GAAP comments. Recipients of non-GAAP comments are more likely than other reviewed firms to abandon non-GAAP measures in future filings. When r

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