search query: @author Haller, H. / total: 10
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| Author: | Haller, H. |
| Title: | Die "Generally accepted accounting principles" - die Normen der externen Rechnungslegung in den USA. |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1990 : SEP, VOL. 42:9, p. 751-777 |
| Index terms: | ACCOUNTING STANDARDS USA |
| Language: | ger |
| Abstract: | The paper focuses on the generally accepted accounting principles (GAAP), the regulation system of financial accounting in the USA. It tries to explain the historical evolution of these principles and their role in the USA legal framework. There is an emphasis on the distinction of promulgated GAAP, e.g. statements of the Financial Accounting Standards Board /FASB/ or the former Accounting Principles Board /ASB/ and the non promulgated GAAP which are generated by the certified public accountants (CPA). It is shown that there is a close relationship between the GAAP and the standard report of the CPA. The paper closes with the explanation of the main fundamental principles in the USA. |
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