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GAAP

GAAP

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Published by mehul

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Categories:Types, Business/Law
Published by: mehul on Apr 01, 2010
Copyright:Attribution Non-commercial

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08/21/2013

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Generally AcceptedGenerally Accepted Accounting Principles Accounting Principles(GAAP) and the(GAAP) and the Accounting Environment Accounting Environment
 
T
he Development of Financial Accounting
T
he Development of Financial Accountingand Reporting Standardsand Reporting Standards
Concepts,principles, andprocedures weredeveloped to meet theneeds of externalusers (GAAP).
 
I
ntroduction
I
ntroduction
FinancialFinancialaccountingaccountinginformationinformationmustmustbebe assembledassembledandandreportedreportedobjectivelyobjectively..
T
hird
T
hird--partiespartieswhowhomustmustrelyrelyononsuchsuch informationinformationhavehaveaarightrighttotobebeassuredassuredthatthat thethedatadataarearefreefreefromfrombiasbiasandand inconsistency,inconsistency,whethewhetherdeliberatedeliberateor ornotnot.. For Forthisthisreason,reason,financialfinancialaccountingaccountingreliesrelies ononcertaincertainstandardsstandardsoorguidesguidesthatthatareare calledcalled"Generally"GenerallyAccepted AcceptedAccounting Accounting Principles"Principles"(GAAP)(GAAP)..

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wonderful slides. recommended for reading and research. thank you.

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