{"id":14668,"date":"2023-04-13T03:38:40","date_gmt":"2023-04-13T03:38:40","guid":{"rendered":"https:\/\/kapoorcranes.com\/?p=14668"},"modified":"2023-04-25T16:23:49","modified_gmt":"2023-04-25T16:23:49","slug":"accounts-payable-gaap-generally-accepted","status":"publish","type":"post","link":"https:\/\/kapoorcranes.com\/?p=14668","title":{"rendered":"Accounts Payable GAAP Generally Accepted Accounting Principles"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Stay up to date on the latest accounting tips and training<\/a><\/li>\n<li><a href=\"#toc-1\">License<\/a><\/li>\n<li><a href=\"#toc-2\">GAAP Principles<\/a><\/li>\n<li><a href=\"#toc-7\">Financial and Managerial Accounting<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" 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\" width=\"256px\" alt=\"who enforces gaap\"\/><\/p>\n<p>The specifications of GAAP, which is the standard adopted by the U.S. Securities and Exchange Commission , include definitions of concepts and principles, as well as industry-specific rules. The purpose of GAAP is to ensure that financial reporting is transparent and consistent from one organization to another. International Financial Reporting Standards are the rules that corporate accountants follow when reporting financial data on behalf of their companies. Many companies voluntarily follow these guidelines, but in some 144 countries that have mandated IFRS, these accounting practices are a legal requirement for financial institutions and public companies . The conceptual framework sets the basis for accounting standards set by rule-making bodies that govern how the financial statements are prepared.<\/p>\n<ul>\n<li>\u2013 Assumes that all businesses are being honest in their financial reporting, derived from the Latin phrase \u201cuberrimae fidei\u201d.<\/li>\n<li>Often, comparing Generally Accepted Accounting Principles and IFRS statements is straightforward.<\/li>\n<li>\u2022 Expenses are recognized when incurred, regardless of the period of cash payment.<\/li>\n<li>In the United States, this monetary unit is the US dollar.<\/li>\n<\/ul>\n<p>GAAP is not law, though violating GAAP can have costly ramifications. Errors and omissions can impact a company&#8217;s credibility with lenders, investors, and other parties who rely on financial statements for an accurate <a href=\"https:\/\/simple-accounting.org\/accounting-theory\/\">who enforces gaap<\/a> picture of a company&#8217;s finances. The SEC does not take a kind view of companies that fail to conform to GAAP. In 2019, it fined Hertz $16 million for reporting items that were not consistent with GAAP.<\/p>\n<h2 id=\"toc-0\">Stay up to date on the latest accounting tips and training<\/h2>\n<p>For example, revenue should be reported in its relevant accounting period. Management discussion and analysis (MD&#038;A) is a section of a company&#8217;s annual report in which management discusses numerous aspects of the company, both past and present. The FASB was given the task of establishing financial and reporting standards with its establishment in 1973. The FASB has no official connection with the U.S.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What is GAAP and who oversees it?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>GAAP stands for Generally Accepted Accounting Policies. G C. GAAP was established by the Financial Accounting Standards Board (FASB) and Is the format required by the SEC when companies submit their quarterly and annual reports GAAP regulations are enforced by the Internal Revenue Service.<\/p>\n<\/div><\/div>\n<\/div>\n<p>So even when a company uses GAAP, you still need to scrutinize its financial statements. If a corporation&#8217;s stock is publicly traded, its financial statements must adhere to rules established by the U.S. The SEC requires that publicly traded  companies in the U.S. regularly file GAAP-compliant financial statements in order to remain publicly listed on the stock exchanges. For that reason, CFA Institute has long supported, as well as actively engaged in, the development of global accounting standards. Our objective has always been to encourage the IASB in developing financial reporting standards that meet the needs of investors, investment professionals, and other users. We also support the memorandum of understanding between the IASB and FASB to work together on converging IFRS and U.S.<\/p>\n<h2 id=\"toc-1\">License<\/h2>\n<p>Promote international convergence of accounting standards concurrent with improving the quality of financial reporting. Pro forma accounting is the typical method used for non-GAAP reporting. Companies will lean  on this style of accounting when they believe GAAP accounting rules are not flexible enough. For instance, Pro forma reporting does not include one-off transactions.<\/p>\n<div style='text-align:center'><iframe width='567' height='310' src='https:\/\/www.youtube.com\/embed\/gWWFEQzPs8g' frameborder='0' alt='who enforces gaap' allowfullscreen><\/iframe><\/div>\n<p>GAAP does not have substantial authoritative support. GAAP includes detailed practices and procedures as well as broad guidelines of general application. GAAP is influenced by pronouncements of the SEC and IRS. Depending on the type and size of your business, you\u2019ll likely have both an overarching set of principles to follow and ones specific to your industry.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>Who regulated GAAP?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>GAAP consists of a common set of accounting rules, requirements, and practices issued by the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB).<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Content Stay up to date on the latest accounting tips and training License GAAP Principles Financial and Managerial Accounting The specifications of GAAP, which is the standard adopted by the U.S. Securities and Exchange Commission , include definitions of concepts and principles, as well as industry-specific rules. The purpose of GAAP is to ensure that&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"footnotes":""},"categories":[83],"tags":[],"class_list":["post-14668","post","type-post","status-publish","format-standard","hentry","category-bookkeeping-4"],"_links":{"self":[{"href":"https:\/\/kapoorcranes.com\/index.php?rest_route=\/wp\/v2\/posts\/14668","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kapoorcranes.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kapoorcranes.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kapoorcranes.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kapoorcranes.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14668"}],"version-history":[{"count":1,"href":"https:\/\/kapoorcranes.com\/index.php?rest_route=\/wp\/v2\/posts\/14668\/revisions"}],"predecessor-version":[{"id":14669,"href":"https:\/\/kapoorcranes.com\/index.php?rest_route=\/wp\/v2\/posts\/14668\/revisions\/14669"}],"wp:attachment":[{"href":"https:\/\/kapoorcranes.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kapoorcranes.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kapoorcranes.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}