generally accepted accounting principles (gaap) are currently formulated by the u. s. securities and exchange commission.
generally accepted accounting principles (gaap) are currently formulated by the u. s. securities and exchange commission.
generally accepted accounting principles​ (gaap) are currently formulated by the?
u. s. securities and exchange commission
list of accounting principles board opinions









































accounting principles board opinions, interpretations and recommendations were published by the accounting principles board from 1962 to 1973. the board was created by american institute of certified public accountants (aicpa) in 1959 and was replaced by financial accounting standards board (fasb) in 1973. its mission was to develop an overall conceptual framework of us generally accepted accounting principles (us gaap). apb was the main organization setting the us gaap and its opinions are still an important part of it. all of the opinions have been superseded in 2009 by fasb's accounting standards codification.
list of accounting principles board opinions
generally accepted accounting principles (united states)









































generally accepted accounting principles (gaap or u.s. gaap) is the accounting standard adopted by the u.s. securities and exchange commission (sec). while the sec previously stated that it intends to move from u.s. gaap to the international financial reporting standards (ifrs), the latter differ considerably from gaap and progress has been slow and uncertain. more recently, the sec has acknowledged that there is no longer a push to move more u.s companies to ifrs so the two sets of standards will "continue to coexist" for the foreseeable future.
generally accepted accounting principles (united states)