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Общепринятые принципы бухгалтерского учета (опбу)
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Generally accepted accounting principles (gaap), английский
- The common set of accounting principles, standards, and procedures that companies use to compile their financial statements and reports.
- The united states accounting standards established by the fasb. gaap are the standards, conventions, and rules that accountants follow in recording and summarizing transactions and in preparing financial statements. gaap, measured at fair value, is the foundational standard for accounting within the reporting standards.
- The overall conventions, rules, and procedures that define accepted accounting practice at a particular time in the u.s.
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Общепринятые стандарты аудита, русский
General treasury fund, английский
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