عنوان فارسی مقاله: اصول عمومی پذیرفته شده حسابداری


عنوان انگلیسی مقاله:

Generally Accepted Accounting Principles






 

فهرست مطالب

Generally Accepted Accounting Principles
GAAP’s
Business Entity Concept
Principle of Conservatism




بخشی از مقاله

GAAP’s
Are a set of rules or standards followed by accountants
Some are formal and some are simply “accepted practice”.
The Canadian Institute of Chartered Accountants (CICA) establishes GAAP’s in Canada
Published in CICA Handbook




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