Gaap terms and definitions
[DOCX File]Statutory Accounting Principles Working Group
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Jan 19, 2004 · The following definitions are provided to explain the use of terms within the XBRL knowledge domain. ... Taxonomy for the purpose of expressing commercial and industrial companies’ financial statements according to Korean Generally Accepted Accounting Principles (GAAP) and other related/relevant accounting standards. The Korean Global Common ...
[DOCX File]Statutory Accounting Principles Working Group
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Improves preferred stock definitions, with inclusion of information from U.S. generally accepted accounting principles (GAAP) for classifying preferred stock as redeemable or perpetual. The revisions also incorporate a new exhibit to capture various terms prevalent in preferred stock.
[DOC File]13. Useful terms - Edexcel
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Appendix A-791 creates differences between GAAP and SAP definitions of risk transfer for proportional life and health reinsurance contracts. The SAP risk transfer threshold for proportional life and health reinsurance contracts can be either higher or lower than GAAP …
[DOCX File]DEFINITIONS - Fairfax County Homepage | Fairfax County
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You should be aware that these terms are also referred to as International Finance Reporting Standards (IFRP), in certain contexts within the industry, however the definitions and meaning remain the same. IAS terminology Previously used UK GAAP terminology. Financial statements Final accounts
GAAP Term Glossary - CSIMarket
GAAP – Generally Accepted Accounting Principles. Here, usually means those generally used in the United States (otherwise, specific country should be identified). GAAS – …
[DOC File]Korean GAAP Commerical and Industrial - XBRL
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A. Replace national GAAP with IFRSs. ... management should refer to the definitions, and recognition and measurement criteria for assets, liabilities, income and expenses set out in the Framework. 13. The overriding principle in IAS 1 is “fair presentation.” ... It is possible that the meanings of some of the terms used may be lost in ...
[DOCX File]Statement of Statutory Accounting Principles No.
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Appendix A-791 creates differences between GAAP and SAP definitions of risk transfer for proportional life and health reinsurance contracts. The SAP risk transfer threshold for proportional life and health reinsurance contracts can be either higher or lower than GAAP depending on the facts and circumstances. ... These are GAAP terms (quoted in ...
[DOC File]Understanding GAAP, GAAS, and the Accounting Cycle
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Generally accepted accounting principles (GAAP) ensures that all companies are on a level playing field and that the information they present is consistent, relevant, reliable, and comparable. ... glossary of accounting terms and definitions.So this was all about the perpetual inventory system. As you can see, the basic difference between the ...
[DOC File]Table of US GAAP, IFRS and Intermediate Textbook chapters ...
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DEFINITIONS. The terms defined in this Article 1 will, for all purposes of this Lease, have the following meanings. ... “GAAP” means generally accepted accounting principles consistently applied. ... has been completed in substantial accordance with the terms of this Lease and a Certificate of Occupancy has been issued for each Building and ...
[DOCX File]Generally Accepted Accounting Principles - StudentHome
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While IFRS and US GAAP define debt in similar terms, both recognize there are complex financial instruments that may contain characteristics of both debt and equity. Determining the proper classification of these instruments can be difficult, and the results sometimes differ …
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