公认会计原则探析（Analysis of generally accepted accounting principles）.docVIP

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公认会计原则探析（Analysis of generally accepted accounting principles）.doc

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公认会计原则探析（Analysis of generally accepted accounting principles）

公认会计原则探析（Analysis of generally accepted accounting principles） Analysis of generally accepted accounting principles Generally accepted accounting principles (Generally, Accepted, Accounting, Principles, GAAP) Various accounting documents are widely used, and sometimes it is interpreted as accounting principles and sometimes it is also called accounting principles Accounting standards. In fact, so far, the Chinese and foreign accounting circles are still aware of their true meaning However vague it is. Although the word GMP is widely used, few people define it The content has been systematically analyzed. This has affected the establishment and development of accounting standards to a certain extent. Paper test The graph carries on the thorough analysis to the GMP production, the definition, the content and so on, and on this foundation to GMP Make several comments. First, the emergence of GMP The concept of GMP is generally thought to have originated in the United States in the 1930s. Sidney. wear Willingen (1982): GMP - word, began to appear in 30s when expressed opinions of certified public accountants, It is a committee of the American Institute of Certified Public Accountants (AICPA) and the New York Stock Exchange (NYSE) Collaboration and other developments. However, Davidson did not point out the process of GMP formation and Specific time ^ In fact, the development of GMP has undergone the following evolution process: (1) in 1918, the Federal Reserve Board (FRB) issued it in April 1917 Consolidated Accounting: Provisional recommendations of the Federal Reserve Board, revised and renamed the balance sheet The methods of accreditation are to be published. Here, first of all, the accepted method (Approved (Methods) the word. (2) in 1929, AICPAs predecessor, the American Institute of Accountants (AIA), made the balance sheet Approved method revised and renamed verification of financial statements, once again submitted to FRB for publication. In 1933, the New York