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 Übersetzung für 'GAAP' von Englisch nach Deutsch
SYNO GAAP | generally accepted accounting principles
acc.
generally accepted accounting principles <GAAP>
allgemein anerkannte Prinzipien {pl} der Buchhaltung
acc.
generally accepted accounting principles <GAAP>
Grundsätze {pl} ordnungs­mäßiger Buchführung <GoB>
2 Übersetzungen
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  • Lagebericht {m} (nach US GAAP) = management's discussion and analysis <MD&A> (USGAAP/10K filing) [Am.]
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Anwendungsbeispiele Englisch
  • Human GAAP is a protein present in the Golgi that helps regulate apoptosis, a form of programmed cell death.
  • As a consequence Chinese companies who offer shares for sale in the United States used to be required to prepare three sets of statements, one using Chinese accounting standards (China GAAP), one using international standards (IFRS), and one using North American GAAP standards (US GAAP).
  • S. GAAP. The FASB published U.S. GAAP in Extensible Business Reporting Language (XBRL) beginning in 2008.
  • The GASB has issued "Statements", "Interpretations", "Technical Bulletins", "Concept Statements" and "Implementation Guides" defining GAAP for state and local governments since 1984.
  • US Generally Accepted Accounting Principles, commonly called US GAAP, remains separate from IFRS.

  • The Governmental Accounting Standards Board Statements (GASB Statements in short) are issued by GASB to set generally accepted accounting principles (GAAP) for state and local governments in the United States of America.
  • In the first quarter of 2020, iCAD had a GAAP net loss of $11.8m, and a non-GAAP adjusted net loss of $3.9m.
  • Regulation S-X generally implicitly discusses US Generally Accepted Accounting Principles (GAAP).
  • There was a boom in the reporting of "pro forma" results in the US starting in the late 1990s, with many dot-com companies using the technique to recast their losses as profits, or at least to show smaller losses than the US GAAP accounting showed.
  •   This growth came with profitability driving $87 million in non-GAAP operating income and $1.43 or 66% growth in diluted non-GAAP EPS.

  • A major difference between US GAAP and IFRS is the fact that three fundamentally different concepts of capital and capital maintenance are authorized in IFRS while US GAAP only authorize two capital and capital maintenance concepts during low inflation and deflation: (1) physical capital maintenance and (2) financial capital maintenance in nominal monetary units (traditional Historical Cost Accounting) as stated in Par 45 to 48 in the FASB Conceptual Statement Nº 5.
  • GAAP rules and pronouncements come from the Financial Accounting Standards Board (FASB) which is a non-profit organization that the Securities and Exchange Commission (SEC) has created to promulgate and to amend the rules of GAAP reporting as required.
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Enthält Übersetzungen von der TU Chemnitz sowie aus Mr Honey's Business Dictionary (nur Englisch/Deutsch).
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