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Generally Accepted Accounting Principles
Generally Accepted Accounting Principles (GAAP, in short) is the name given to the summation of Accounting Standards & Interpretations promulgated by/in FASB, APB and ARB in the USA. GAAP Standards are mandatorily followed in all Public and Private Limited Companies in America. Any Organization needing to raise funds from the Public or Banks/Governmental Bodies must prepare and present their Accounts per GAAP.
GAAPS Standards (issued primarily by FASB) are issued on specific Accounting topics, and normally cover, inter-alia, Topic definitions, Accounting Treatments, and Disclosure requirements.
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