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GAAP (other)
GAAP or Gaap may refer to: Accounting * Generally accepted accounting principles, a standard framework of guidelines for financial accounting ** Generally Accepted Accounting Principles (Canada) ** Generally Accepted Accounting Practice (UK) ** Generally Accepted Accounting Principles (United States) ** French generally accepted accounting principles ** Russian GAAP Other uses * Golgi anti-apoptotic protein * Gaap Gaap (also Tap, Coap, Taob or Goap) is a demon that is described in demonological grimoires such as ''the Lesser Key of Solomon'', Johann Weyer's ''Pseudomonarchia Daemonum'', and the Munich Manual of Demonic Magic, as well as Jacques Collin d ..., a goetic demon * Gruppi Anarchici d'Azione Proletaria, an anarchist grouping in 1950s Italy {{Disambiguation ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Generally Accepted Accounting Principles
Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on the cash method of accounting which can often be simple and straightforward. Larger firms most often operate on an accrual basis. Accrual basis is one of the fundamental accounting assumptions, and if it is followed by the company while preparing the financial statements, then no further disclosure is required. Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. The term ''generally accepted accounting principles'' (GAAP) was popularized in the late 1930s. Some important elements that accounting standards cover include identifying the exact entity which is reporting, discussing any "going concern" questions, specif ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Generally Accepted Accounting Principles (Canada)
Generally Accepted Accounting Principles (GAAP) of Canada provided the framework of broad guidelines, conventions, rules and procedures of accounting. In early 2006, the AcSB decided to completely converge Canadian GAAP with international GAAP, i.e. International Financial Reporting Standards (IFRS), as set by the International Accounting Standards Board (IASB), for most entities that must follow AcSB standards. For publicly accountable enterprises, IFRS became mandatory in Canada for fiscal periods beginning after January 1, 2011. Privately accountable enterprises had the option of adopting IFRS, or a new set of standards called Accounting Standard for Private Enterprises (ASPE). History In Canada, professional development paralleled that of the United States. In 1936, the Terminology Committee of the Canadian Institute of Chartered Accountants (CICA) formed and was asked to take steps to encourage greater uniformity in the use of accounting terms by its members. In 1939, the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Generally Accepted Accounting Practice (UK)
Generally Accepted Accounting Practice in the UK, or UK GAAP or GAAP (UK), is the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. Company accounts must also be prepared in accordance with applicable company law (for UK companies, the Companies Act 2006; for companies in the Channel Islands and the Isle of Man, companies law applicable to those jurisdictions). Generally accepted accounting practice is a statutory term in the UK Taxes Acts. The abbreviation "GAAP" is also accepted as an abbreviation for the term used in other jurisdictions, Generally Accepted Accounting Principles, or Generally Accepted Accounting Policies. History Accounting standards derive from a number of sources. The chief standard-setter is the Accounting Standards Board (ASB), which issues standards called ''Financial Reporting Standards'' (FRS). The ASB is part of the Financial Reporting Council, an independent regulator funded by a levy on listed co ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Generally Accepted Accounting Principles (United States)
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), and is the default accounting standard used by companies based in the United States. The Financial Accounting Standards Board (FASB) publishes and maintains the Accounting Standards Codification (ASC), which is the single source of authoritative nongovernmental U.S. GAAP. The FASB published U.S. GAAP in Extensible Business Reporting Language (XBRL) beginning in 2008. Sources The FASB Accounting Standards Codification is the source of authoritative GAAP recognized by the FASB to be applied by nongovernmental entities. Rules and interpretive releases of the SEC under authority of federal securities laws are also sources of authoritative GAAP for SEC Securities Exchange Act of 1934, registrants. In addition to the SEC's rules and interpretive releases, the SEC staff issues Staff Accounting Bulletins that represent practices followed by the staff in ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
French Generally Accepted Accounting Principles
The French generally accepted accounting principles, called Plan Comptable Général (PCG) is defined by the regulation n°2014-03 written by the Authority of Accounting Rules (Autorité des normes comptables, abbr. ANC), from the committee in charge of the accountancy reglementation, update 14 December 2007. validated by the Minister of the Budget. The Authority of Accounting Rules was created by the ordonnance no 2009-79 and combines the functions of the prior CRC and CNC. using French GAAP in French Wikipedia and [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Russian GAAP
Russian Accounting Standards (RAS; ), also called Russian Accounting Principles (RAP) or Russian GAAP or GAAP (Russia), refer to the body of regulatory documents concerning financial accounting and reporting standards in the Russian Federation. For historical reasons, the Russian Accounting Standards framework has been determined by the state, rather by professional bodies. The primary users of RAS are state and tax authorities, rather than management or third parties. RAS financial statements must include balance sheet, income statement, statement of changes in equity, cash flow statement and explanatory notes. Under RAS, a specific layout is mandatory for the balance sheet and other statements. The Russian government has been striving to harmonize Russian Accounting Standards with IFRS since 1998. The Law No. 208-FZ introduced IFRS into Russian legislation in 2010. Since 2012, IFRS have increasingly been adopted in Russia, and they are mandatory for consolidated financial sta ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Golgi Anti-apoptotic Protein
Transmembrane BAX inhibitor motif-containing protein 4 is a protein that in humans is encoded by the ''TMBIM4'' gene. It is also known as human Golgi anti-apoptotic protein (hGAAP) due to its function and sub-cellular localization. Function Human GAAP is a protein present in the Golgi that helps regulate apoptosis Apoptosis (from ) is a form of programmed cell death that occurs in multicellular organisms and in some eukaryotic, single-celled microorganisms such as yeast. Biochemistry, Biochemical events lead to characteristic cell changes (Morphology (biol ..., a form of programmed cell death. By regulating the fluxes of Ca+2, an increase of GAAP can help prevent apoptosis. GAAP is also involved in promoting cell migration and has been identified as a novel Golgi cation channel. Other GAAPs can be found in all eucaryotes analyzed and in some bacteria. A viral GAAP (vGAAP) can also be found in some strains of vaccinia virus, the live vaccine used to eradicate smallpox. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Gaap
Gaap (also Tap, Coap, Taob or Goap) is a demon that is described in demonological grimoires such as ''the Lesser Key of Solomon'', Johann Weyer's ''Pseudomonarchia Daemonum'', and the Munich Manual of Demonic Magic, as well as Jacques Collin de Plancy's '' Dictionnaire Infernal''. Demon These works describe Gaap as a prince in human form who incites love. The Munich Manual also says that "Taob" also provides medical care for women, transforms them to make it easier to get to a lover, renders them infertile, and rules twenty-five legions of spirits. The other sources instead describe Gaap as a president, giving him the power to teach philosophy and liberal arts, make others invisible, steal familiars from other magicians, make men stupid, and carry men between kingdoms; in addition to ruling sixty-six legions of demons. Johann Weyer also connects Gaap to necromancers, and states that he was first called upon by Noah's son Ham, along with Beleth. He was of the order of '' ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
