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Essay's paper info
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Business
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| Number of pages / Number of words: |
2 / 307 |
Essay's paper body
1. Overview of US GAAP
Components of US GAAP
- Financial Accounting Standards Board / Financial Accounting Standards
- Accounting Research Bulletin
- Accounting Principles Board
- Emerging Issues Task Force
- Statements of Position from AICPA (American Institute of Certified Public Accountants)
- SEC (Securities and Exchange Commission) rules
Hierarchy of pronouncements under US GAAP
- FASB, APB & ARB
- FASB Technical Bulletin, AICPA Statements of Position, Audit and Accounting Guides, Practice Bulletins
- SEC Practice and Emerging Issues Task Force
- Others
Likely future developments
2...
Essay fragment
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1. Overview of US GAAP
Components of US GAAP
- Financial Accounting Standards Board / Financial Accounting Standards
- Accounting Research Bulletin
- Accounting Principles Board
- Emerging Issues Task Force
- Statements of Position from AICPA (American Institute of Certified Public Accountants)
- SEC (Securities and Exchange Commission) rules
Hierarchy of pronouncements under US GAAP
- FASB, APB & ARB
- FASB Technical Bulletin, AICPA Statements of Position, Audit and Accounting Guides, Practice Bulletins
- SEC Practice and Emerging Issues Task Force
- Others
Likely future developments
2...
Essay fragment
General points of the essay
Accounting standards
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