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Generally Accepted Accounting Principles |
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Generally Accepted Accounting Principles (GAAP) The overall conventions, rules, and procedures that define accepted accounting practice at a particular time in the U.S. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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The re-audit evaluated whether accounting for replacement spare parts inventories was within generally accepted accounting principles. Accounting pronouncement--a source of generally accepted accounting principles (GAAP) in the United States, including FASB Statements of Financial Accounting Standards, FASB Interpretations, FASB Staff Positions, FASB Statement 133 Implementation Issues, Emerging Issues Task Force Consensuses, other pronouncements of the FASB or other designated bodies, or other forms of GAAP as described in categories (a)-(c) of AICPA Statement on Auditing Standards (SAS) No. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles (SAS No. |
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