Generally Accepted Accounting Principles (GAAP or U.S. GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the latter differ considerably from GAAP and progress has been slow and uncertain.[1][2] More recently, the SEC has acknowledged that there is no longer a push to move more U.S companies to IFRS so the two sets of standards will "continue to coexist" for the foreseeable future
Financial reporting should provide information that is:
Useful to present to potential investors and creditors and other users in making rational investment, credit, and other financial decisions Helpful to present to potential investors and creditors and other users in assessing the amounts, timing, and uncertainty of prospective cash receipts about economic resources, the claims to those resources, and the changes in them Helpful for making financial decisions Helpful in making long-term decisions Helpful in improving the performance of the business Useful in maintaining records
Research Article: Arabian Journal of Business and Management Review
Research Article: Arabian Journal of Business and Management Review
Research Article: Arabian Journal of Business and Management Review
Research Article: Arabian Journal of Business and Management Review
Editorial: Arabian Journal of Business and Management Review
Editorial: Arabian Journal of Business and Management Review
Research Article: Arabian Journal of Business and Management Review
Research Article: Arabian Journal of Business and Management Review
Research Article: Arabian Journal of Business and Management Review
Research Article: Arabian Journal of Business and Management Review
Posters-Accepted Abstracts: Accounting & Marketing
Posters-Accepted Abstracts: Accounting & Marketing
Keynote: Accounting & Marketing
Keynote: Accounting & Marketing
Posters & Accepted Abstracts: Business and Economics Journal
Posters & Accepted Abstracts: Business and Economics Journal
Posters & Accepted Abstracts: Business and Economics Journal
Posters & Accepted Abstracts: Business and Economics Journal
Scientific Tracks Abstracts: Business and Economics Journal
Scientific Tracks Abstracts: Business and Economics Journal