WordNet
- a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures (同)GAAP
- receive (a report) officially, as from a committee
- admit into a group or community; "accept students for graduate study"; "Well have to vote on whether or not to admit a new member" (同)admit, take, take_on
- give an affirmative reply to; respond favorably to; "I cannot accept your invitation"; "I go for this resolution" (同)consent, go for
- tolerate or accommodate oneself to; "I shall have to accept these unpleasant working conditions"; "I swallowed the insult"; "She has learned to live with her husbands little idiosyncrasies" (同)live with, swallow
- be designed to hold or take; "This surface will not take the dye" (同)take
- receive willingly something given or offered; "The only girl who would have him was the millers daughter"; "I wont have this dog in my house!"; "Please accept my present" (同)take, have
- be sexually responsive to, used of a female domesticated mammal; "The cow accepted the bull"
- consider or hold as true; "I cannot accept the dogma of this church"; "accept an argument"
- react favorably to; consider right and proper; "People did not accept atonal music at that time"; "We accept the idea of universal health care"
- somewhat indefinite; "bearing a general resemblance to the original"; "a general description of the merchandise"
- a general officer of the highest rank (同)full general
- the head of a religious order or congregation (同)superior general
- a fact about the whole (as opposed to particular); "he discussed the general but neglected the particular"
- affecting the entire body; "a general anesthetic"; "general symptoms"
- applying to all or most members of a category or group; "the general public"; "general assistance"; "a general rule"; "in general terms"; "comprehensible to the general reader"
- command as a general; "We are generaled by an incompetent!"
- not specialized or limited to one class of things; "general studies"; "general knowledge"
- prevailing among and common to the general public; "the general discontent"
- rule of personal conduct (同)precept
- a basic generalization that is accepted as true and that can be used as a basis for reasoning or conduct; "their principles of composition characterized all their works" (同)rule
- a rule or law concerning a natural phenomenon or the function of a complex system; "the principle of the conservation of mass"; "the principle of jet propulsion"; "the right-hand rule for inductive fields" (同)rule
- a basic truth or law or assumption; "the principles of democracy"
- a rule or standard especially of good behavior; "a man of principle"; "he will not violate his principles"
- without distinction of one from others; "he is interested in snakes in general" (同)in_general, in the main
- a bookkeepers chronological list of related debits and credits of a business; forms part of a ledger of accounts (同)accounting system, method of accounting
- a convincing explanation that reveals basic causes; "he was unable to give a clear accounting for his actions"
- a system that provides quantitative information about finances
PrepTutorEJDIC
- (喜んで)〈物〉'を'『受け取る』,〈事〉'を'受け入れる / 〈提案・決定など〉'を'受諾する,〈事態・運命など〉に従う;(特に)…‘に'しかたなく同意する / 〈弁解・説明・理論など〉'を'『認める』,容認する / 〈責任・任務など〉'を'『引き受ける』 / 〈人〉'を'受け入れる,仲間(身内)に入れる / 〈手形〉'を'引き受ける
- (あるグループ)『全部の』,全部を含む / 『世間一般の』,広く行き渡った / 『一般の』,専門的でない / 『大体の』,概略の / 『陸軍大将』;(陸軍の)『将軍』,将官 / 概して,一般に
- 〈C〉『原理,原則』;法則 / 〈C〉『主義,信条』,基本方針,行動指針 / 〈U〉道義,節繰
- 『普通は』(usually) / 『大部分は』 / 『概して』,『一般的に』
- 会計,経理 / 会計学
Wikipedia preview
出典(authority):フリー百科事典『ウィキペディア(Wikipedia)』「2016/08/10 11:09:52」(JST)
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Accounting |
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- Historical cost
- Constant purchasing power
- Management
- Tax
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Major types
- Auditing
- Cost
- Forensic
- Financial
- Fund
- Governmental
- Management
- Social
- Tax
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Key concepts
- Accounting period
- Accrual
- Constant purchasing power
- Economic entity
- Fair value
- Going concern
- Historical cost
- Matching principle
- Materiality
- Revenue recognition
- Unit of account
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Selected accounts
- Assets
- Cash
- Cost of goods sold
- Depreciation / Amortization
- Equity
- Expenses
- Goodwill
- Liabilities
- Profit
- Revenue
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Accounting standards
- Generally-accepted principles
- Generally-accepted auditing standards
- Convergence
- International Financial Reporting Standards
- International Standards on Auditing
- Management Accounting Principles
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Financial statements
- Annual report
- Balance sheet
- Cash-flow
- Equity
- Income
- Management discussion
- Notes to the financial statements
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Bookkeeping
- Bank reconciliation
- Debits and credits
- Double-entry system
- FIFO and LIFO
- Journal
- Ledger / General ledger
- T accounts
- Trial balance
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Auditing
- Financial
- Internal
- Firms
- Report
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People and organizations
- Accountants
- Accounting organizations
- Luca Pacioli
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Development
- History
- Research
- Positive accounting
- Sarbanes–Oxley Act
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Business portal |
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Generally accepted accounting principles (GAAP) are the standard framework of guidelines for financial accounting used in any given jurisdiction; generally known as accounting standards or standard accounting practice. These include the standards, conventions, and rules that accountants follow in recording and summarizing and in the preparation of financial statements. Many businesses choose to "opt out" of GAAP practices as they operate on a cash basis, as opposed to an accrual basis. A comparison would be the way that most people balance their checkbooks: when a check is written, its amount is deducted from the total balance even though the funds have not yet left the account. Financial decisions made after the check is written are based on the balance after the check is deducted.
Contents
- 1 Examples
- 2 Global standardization
- 3 See also
- 4 References
- 5 External links
Examples
International
- International Financial Reporting Standards
Domestic examples
- China - Chinese Accounting Standards (Zhōngguó qǐyè kuàijì zhǔnzé 中国企业会计准则)
- Canada - Generally Accepted Accounting Principles
- France - Generally Accepted Accounting Practice (Plan Comptable Général)
- Germany - Generally Accepted Accounting Practice (Grundsätze ordnungsmäßiger Buchführung)
- India - Generally Accepted Accounting Practice
- Russia - Generally Accepted Accounting Practice (RAP)
- United Kingdom - Generally Accepted Accounting Practice
- United States - Generally Accepted Accounting Principles
Global standardization
Many countries use or are converging on the International Financial Reporting Standards (IFRS) that were established and are maintained by the International Accounting Standards Board. In some countries, local accounting principles are applied for regular companies but listed or large companies must conform to IFRS, so statutory reporting is comparable internationally.
All listed and grouped EU companies have been required to use IFRS since 2005, Canada moved in 2009,[1] Taiwan in 2013,[2] and other countries are adopting local versions.[3][4]
In the United States, while "...the SEC published a statement of continued support for a single set of high-quality, globally accepted accounting standards, and acknowledged that IFRS is best positioned to serve this role..."[5] progress is less evident.[5][6]
See also
- Center for Audit Quality (CAQ)
- Constant item purchasing power accounting
- Philosophy of accounting
- Statutory accounting principles for insurance companies in the US
References
- ^ "AcSB Confirms Changeover Date to IFRSs". Canadian Institute of Chartered Accountants. 13 February 2008. Retrieved 8 August 2009.
- ^ "IFRS accounting measures to take effect for all listed companies in Taiwan in 2013", Ted Chen, The China Post, January 1, 2013
- ^ "New Zealand International Financial Reporting Standards 2007-2014"
- ^ "Financial reporting framework in Australia", Deloitte
- ^ a b "IFRS: Current situation and next steps", pwc.com
- ^ "New mechanisms eyed by FASB, IASB in long march toward global comparability", Ken Tysiac January 10, 2013, journalofaccountancy.com
External links
- FASAB Handbook of Federal Accounting Standards (2014)
UpToDate Contents
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English Journal
- Direct costs and cost-effectiveness of dual-source computed tomography and invasive coronary angiography in patients with an intermediate pretest likelihood for coronary artery disease.
- Dorenkamp M1, Bonaventura K, Sohns C, Becker CR, Leber AW.
- Heart (British Cardiac Society).Heart.2012 Mar;98(6):460-7. doi: 10.1136/heartjnl-2011-300149. Epub 2011 Aug 16.
- AIMS: The study aims to determine the direct costs and comparative cost-effectiveness of latest-generation dual-source computed tomography (DSCT) and invasive coronary angiography for diagnosing coronary artery disease (CAD) in patients suspected of having this disease.METHODS: The study was based o
- PMID 21846767
- Development and assessment of the Alberta Context Tool.
- Estabrooks CA1, Squires JE, Cummings GG, Birdsell JM, Norton PG.
- BMC health services research.BMC Health Serv Res.2009 Dec 15;9:234. doi: 10.1186/1472-6963-9-234.
- BACKGROUND: The context of healthcare organizations such as hospitals is increasingly accepted as having the potential to influence the use of new knowledge. However, the mechanisms by which the organizational context influences evidence-based practices are not well understood. Current measures of o
- PMID 20003531
- Environmental auditing and the role of the accountancy profession: a literature review.
- de Moor P1, de Beelde I.
- Environmental management.Environ Manage.2005 Aug;36(2):205-19.
- This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an
- PMID 15995890
Japanese Journal
- 国際研究論叢 = OIU journal of international studies : 大阪国際大学・大阪国際大学短期大学部紀要 30(2), 71-90, 2017-01
- NAID 120005980436
- 法人税法22条4項に関する確認規定説についての再考 : 確認規定説から創設規定説へ
- 法人税法22条4項にいう「公正処理基準」該当性に係る判断アプローチ : 東京高裁平成25年7月19日判決を素材として
Related Links
- Generally Accepted Accounting Principles The standard accounting rules, regulations, and procedures used by companies in maintaining their financial records. Generally accepted accounting principles (GAAP) provide companies ...
- For all accountants they must follow a set of Generally Accepted Accounting Principles for taxes and other financial information that is uniform across all business. ... There are notable differences between managerial accounting and ...
★リンクテーブル★
[★]
- 一般の、総体的な、全般/総合的な、包括的な、普遍的な(opp. special)
- (専門的でなく)一般的な。通常の。雑多な、雑用の
- (詳細でなく)概括的な、大体の、概略の(opp. particular)。漠然とした、あいまいな(vague)
- 関
- common、commonly、conventional、generally、generic、generically、in general、normal、normally、ordinarily、ordinary、popular、prevailing、systemic、total body、universal、universally、usual、usually、whole body、whole-body
[★]
- 関
- acceptance、acknowledge、admission、admit、allow、appreciate、approval、approve、authorization、detect、notice、observe、realize、receive、recognize、take
[★]
- 関
- common、commonly、conventional、general、generic、generically、in general、normal、normally、ordinarily、ordinary、popular、prevailing、universal、universally、usual、usually
[★]
- 関
- belief、fundamentals、philosophy、rationale
[★]