accounting foundation
21Generally 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… …
22Financial Accounting Standards Board — Infobox Non profit Non profit name = Financial Accounting Standards Board Non profit Non profit type = founded date = 1973 founder = location = Norwalk, Connecticut origins = Board Members = Robert H. Herz, ChairmanGeorge J. Batavick,… …
23Financial Accounting Standards Board — ( FASB) An accounting industry organization; part of the Financial Accounting Foundation. FASB issues Statements of Financial Accounting Standards that define and govern GAAP for nongovernment entities in the United States. FASB also publishes… …
24Governmental Accounting Standards Board — GASB The U.S. *public sector accounting standards setting organization. Based in Norwalk, CT, and established in 1984, the GASB’s Web site states that its mission is to establish and improve standards of state and local governmental accounting… …
25Governmental Accounting Standards Board — The Governmental Accounting Standards Board (GASB) is currently the source of generally accepted accounting principles (GAAP) used by State and Local governments in the United States of America. As with most of the entities involved in creating… …
26Financial Accounting Standards Board (FASB) — 1. Charakterisierung: Als Reaktion auf die Weltwirtschaftskrise in den frühen 30er Jahren wurde in den USA durch den Securities Act von 1933 die Börsenaufsichtsbehörde ⇡ SEC gegründet. Diese hat u.a. die Aufgabe, Rechnungslegungsvorschriften für… …
27Government Accounting Standards Board - GASB — An organization whose main purpose is to improve and create accounting reporting standards or generally accepted accounting principles (GAAP). These standards make it easier for users to understand and use the financial records of both state and… …
28Abacus: A Journal of Accounting, Finance and Business Studies — An Australian scholarly accounting journal. Established by *Raymond John Chambers in 1965, Abacus is published in three issues annually by Blackwell Publishing, on behalf of the University of Sydney’s *Accounting Foundation. It is available in… …
29Government Accounting Standards Board — ( GASB) An accounting industry organization; part of the Financial Accounting Foundation. GASB issues Statements of Financial Accounting Standards that define and govern GAAP for state and local government entities in the United States. American… …
30Governmental Accounting Standards Advisory Council — GASAC An advisory committee of the *Governmental Accounting Standards Board (GASB). The members of GASAC comprise a variety of constituencies with an interest in public sector accounting, and GASAC’s responsibilities include the provision of… …
