谈到会计时，您必须遵循某些规则进行记录保留或纳税。否则，您可能会在犯错误犯错并降低贵公司的钱 - 没有人想要这一点。许多企业必须遵循一系列名为GAAP的会计指南。但是，什么是GAAP？而且，您如何知道您是否必须遵循所述指导方针？让我们为您提供GAAP规则rundown。
What is GAAP?
What does GAAP stand for? GAAP stands for generally accepted accounting principles. Generally accepted accounting principles are a set of rules, standards, and procedures certain businesses and organizations must follow.
GAAP在会计中helps businesses:
- Organize financial information into accounting records
- 将会计记录总结为财务报表
- Disclose certain supporting financial information
通常接受的会计原则确保企业使用标准方法来报告财务信息。将这些原则视为公司在创建时遵循的规则书financial statements(e.g., income statement, balance sheet, and cash flow statement).
Under GAAP, you need to structure your financial statements the same way from year to year. And, financial statement outlines should be the same as other businesses following GAAP.
These accounting principles determine how to create financial statements. The standard format makes it easy for investors, lenders, and auditors to gather information about your business.
With GAAP, you must also useaccrual accounting。应计会计是最复杂的方法，使用更高级帐户，例如应付账款和长期负债。
What principles does the GAAP include?
GAAP包括广泛的主题，包括财务报表介绍，资产，负债，股权，收入，费用，公允价值，非金属交易等。
The GAAP has 10 principles—the Principle of:
- Regularity：企业必须遵守所有具体规则和规定。
- Consistency：始终将相同的会计标准应用于整个会计过程。
- Sincerity: Provide an accurate and impartial depiction of your business’s financial situation.
- 方法的持久性: The procedures you use in financial reporting should be consistent, making it easy to compare financial information.
- 不赔偿: Businesses must report positives and negatives and be completely transparent about their finances. Report both assets and liabilities separately.
- Prudence: Be prudent, or conservative, when deciding which accounting methods to use.
- 连续性：根据您的业务将继续运营的假设，进行会计。
- 周期性: Report financial information at regular intervals.
- 物质: Fully disclose all financial data and accounting information in financial reports.
- 最大诚信: Honestly record transactions and collect financial data.
In addition to the above, you must also follow these four principles while creating financial statements:
- Recognition: Your financial statements should accurately show all of your company’s assets, liabilities, revenue, and expenses.
- 测量：财务报表应按照GAAP标准衡量并显示财务结果。
- Presentation：对于财务报表，您应该包括损益表，资产负债表，现金流表以及股东权益的声明。
- Disclosure: Financial statements should include any necessary notes to fully explain the financial information you provide.
Who sets GAAP?
The Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC公认会计准则设置。
证券公司在证券法下拥有证券法的能力，并执行会计准则，而FASB只能设定会计标准。
政府会计准则董事会（GASB) also establishes GAAP accounting standards, but these are for state and local governments.
FASB和GASB都是由财务会计基金会监督（FAF.). Although the FASB and GASB both establish GAAP accounting principles, businesses follow the set of guidelines created by the FASB.
谁必须遵循GAAP指南？
Not all businesses need to follow GAAP guidelines. You must follow the generally accepted accounting principles if you are a:
- Publicly traded business (required by SEC)
Publicly traded companies are required to use GAAP. That way, they all measure and report financial information in the same way for others (e.g., investors).
Private companies and GAAP
Does GAAP apply to private companies? Private companies are not required to follow GAAP because they generally keep financial information for tax purposes only. However, it doesn’t hurt to follow the accounting principles if you’re a private company and plan on providing financial statements to people outside of your business.
Even if you’re not required to, you may want to use GAAP to better communicate with other business owners, accountants, investors, and lenders. You can also use GAAP reporting to help compare your business’s financial statements to others in your industry to see where you fall.
Thinking about following GAAP for private companies? You may want to use GAAP if you:
- Plan on growing or expanding
- Need another way to spot inconsistencies and fraud
- Want to gain a clearer understanding of your business’s financial health
- Are looking to improve and streamline your finances
- Need to gauge your pricing
请记住，从非GAAP切换到GAAP可能有点具有挑战性。如果您计划成长或想要更好地跟踪您的财务，请尝试使用Get-Go的GAAP。
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本文已从2015年10月27日的原始出版日期更新。
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