英文的GAAP有哪些啊?

英文的GAAP有哪些啊?
英文的GAAP有哪些啊?

英文的GAAP有哪些啊?
不知道全不全呵呵
* Principle of regularity:Regularity can be defined as conformity to enforced rules and laws.
* Principle of consistency:This principle states that when a business has once fixed a method for the accounting treatment of an item,it will enter all similar items that follow in exactly the same way.
* Principle of sincerity:According to this principle,the accounting unit should reflect in good faith the reality of the company's financial status.
* Principle of the permanence of methods:This principle aims at allowing the coherence and comparison of the financial information published by the company.
* Principle of non-compensation:One should show the full details of the financial information and not seek to compensate a debt with an asset,a revenue with an expense,etc.(see convention of conservatism)
* Principle of prudence:This principle aims at showing the reality "as is":one should not try to make things look prettier than they are.Typically,a revenue should be recorded only when it is certain and a provision should be entered for an expense which is probable.
* Principle of continuity:When stating financial information,one should assume that the business will not be interrupted.This principle mitigates the principle of prudence:assets do not have to be accounted at their disposable value,but it is accepted that they are at their historical value (see depreciation and going concern).
* Principle of periodicity:Each accounting entry should be allocated to a given period,and split accordingly if it covers several periods.If a client pre-pays a subscription (or lease,etc.),the given revenue should be split to the entire time-span and not counted for entirely on the date of the transaction.
* Principle of Full Disclosure/Materiality:All information and values pertaining to the financial position of a business must be disclosed in the records.
* Principle of Utmost Good Faith:All the information regarding to the firm should be disclosed to the insurer before the insurance policy is taken.