Generally Accepted Accounting Principles (GAAP)
A set of standards that spells out how a company should keep its financial records, procedures for how audits are conducted, and the way financial statements are prepared. Each country has its own GAAP. The Financial Accounting Standards Board (FASB) establishes the generally accepted accounting principles that apply to U.S. corporations.
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Financial Accounting Standards Board (FASB)
Committee on Accounting Procedure
GAAP
Generally Accepted Accounting Principles (GAAP)
Accounting Principles Board
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