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Topic: GAAP

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	Generally Accepted Accounting Principles - Wikipedia, the free encyclopedia
		It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements.
		In the audit report, the CPA must indicate that the client has followed GAAP on a consistent basis.
		Every country has their own version of GAAP with standards set by a national governing body.
	en.wikipedia.org /wiki/GAAP (248 words)

	gaap4 (Site not responding. Last check: 2007-10-21)
		GAAP excels at this task with it’s up-to-the- minute reporting of the General Ledger, vendor, and payable status.
		GAAP performs the duties of managing the payables, complete with the capability of operating on a cash or accrual basis immediate, on-line update of the General ledger.
		GAAP Software technicians will work with you from start to finish, making the challenge of adapting to a new system as easy as possible.
	www.gaap.com /gaap4.html (2153 words)

	GAAP welcome (Site not responding. Last check: 2007-10-21)
		GAAP serves homeless and marginally housed San Franciscans by helping them obtain the public benefits to which they are entitled.
		So long as there is a need for public benefits, GAAP provides education, empowerment and advocacy to our clients through the involvement of law students, undergraduates and community volunteers.
		GAAP strives to affirm the human dignity of all the people served and to hold public agencies to the same standard.
	www.gaap.org (191 words)

	U.S. generally accepted accounting principles - Wikipedia, the free encyclopedia
		Generally accepted accounting principles (GAAP) are the accounting rules used to prepare financial statements for publicly traded companies and many private companies in the United States.
		In the United States, as well as in other countries practicing under the English common law system, the government does not set accounting standards, in the belief that the private sector has better knowledge and resources.
		The GAAP is not written in law, although the U.S. Securities and Exchange Commission (SEC) requires that it be followed in financial reporting by publicly traded companies.
	en.wikipedia.org /wiki/US_generally_accepted_accounting_principles (1409 words)

	Journal of Accountancy: The case for private company GAAP (Site not responding. Last check: 2007-10-21)
		GAAP has high value--for the most part--say a growing number of external users of private company financial reports, CPAs and other financial professionals working in or serving private companies, which represent more than 99% of the nation's incorporated businesses.
		This article explains why the topic of private company GAAP is important to the profession and those it serves, and it provides details on how current GAAP in some cases does--and in others does not--meet the needs of private company financial reporting constituents.
		Drawing on its research, the task force concluded that a customized version of GAAP should be developed based on concepts and accounting that better meet the needs of private company financial reporting constituents, whose information requirements are different in certain instances than those of groups using public company reports.
	www.findarticles.com /p/articles/mi_m6280/is_5_199/ai_n13805842 (432 words)

	ORACLE REPORTS Q3 GAAP EPS UP 40% TO 14 CENTS, NON-GAAP EPS UP 21% TO 19 CENTS (Site not responding. Last check: 2007-10-21)
		GAAP services revenues were up 9% to $671 million compared to the same quarter last year.
		To supplement our financial results presented on a GAAP basis, we use the non-GAAP measures indicated in the table, which exclude certain business combination accounting entries and expenses related to acquisitions and other significant expenses that we believe are helpful in understanding our past financial performance and our future results.
		Because these are typically one-year contracts, our GAAP software license updates and support revenues for the one year period subsequent to acquisitions do not reflect the full amount of revenue on assumed contracts that would have otherwise been recorded by the acquired entities.
	www.oracle.com /corporate/press/2006_mar/q3fy06-results.html (1792 words)

	The new GAAP hierarchy: important changes affecting audits, reviews, and compilations. (generally accepted accounting ...
		Auditors use the GAAP Hierarchy as a benchmark to determine whether the financial statements being audited are fairly presented in conformity with GAAP.
		Since financial statements are the responsibility of the entity's management, preparers need to refer to the GAAP Hierarchy in the preparation of their financial statements.
		SAS 69 revises the GAAP Hierarchy to make each category of the hierarchy a separate level of authority (in the previous hierarchy, old categories b) and c) were equal in authority).
	www.nysscpa.org /cpajournal/old/13928838.htm (2438 words)

	Gaap - Goetia, the Lesser Key of Solomon the King: Lemegeton
		Gaap - Goetia, the Lesser Key of Solomon the King: Lemegeton
		Another book attributed to the prophets Eli and Elijah states that Gaap can be conjured by virtue of the saints' names of God listed in the Key of Solomon.
		Gaap, alias Tap, a great president and a prince, he appeareth in a meridionall signe, and when he taketh humane shape he is the guide of the foure principall kings, as mightie as Bileth.
	www.deliriumsrealm.com /delirium/articleview.asp?Post=156 (608 words)

	FASB: GAAP Hierarchy
		In that document, the Board stated that creating two levels of literature (authoritative and nonauthoritative) and elevating the conceptual framework within the generally accepted accounting principles (GAAP) hierarchy are key elements of the Board’s goal of improving the quality of the GAAP hierarchy and, therefore, the quality and transparency of standards and the standard-setting process.
		The first steps towards improving the GAAP hierarchy are to move the hierarchy from the auditing literature to FASB literature and to expand the sources of category (a) to include accounting principles that are issued after being subject to the FASB’s due process.
		The SAS 69 GAAP hierarchy generally establishes authority depending on the entity issuing the literature and the extent to which the literature is subject to due process.
	www.fasb.org /project/gaap_hierarchy.shtml (1194 words)

	Uniform School Accounting System GAAP Subsystem (Site not responding. Last check: 2007-10-21)
		The primary purpose of the GAAP subsystem is to assist in the conversion of cash based financial statements to statements that conform to Generally Accepted Accounting Principles (GAAP).
		The GAAP STARTUP chapter presents a number of steps you can take prior to the end of the fiscal year for a "first year conversion" using the GAAP Subsystem.
		After the GAAP startup year, this program can be used to create the opening balance entries for the next fiscal year and reversing entries.
	docs.ssdt.oecn.k12.oh.us /www/ssdt/usas/GAAP_USER_MANUAL.HTML (1366 words)

	ORACLE REPORTS Q1 GAAP EPS OF 10 CENTS, NON-GAAP EPS OF 14 CENTS, UP 38 PERCENT (Site not responding. Last check: 2007-10-21)
		Quarterly GAAP net income was $519 million while non-GAAP net income was $738 million, up 38 percent compared with the same quarter last year.
		GAAP operating income for the quarter was $712 million, while non-GAAP operating income was up 36 percent to $1.02 billion.
		Quarterly GAAP database and middleware new license revenues were up 1 percent to $492 million, while GAAP applications new license revenues were up 84 percent to $127 million.
	www.oracle.com /corporate/press/2005_sep/q1rls.html (623 words)

	Cooley Godward LLP \| News & Publications \| Cooley Alerts \| The Sarbanes-Oxley Act of 2002: Non-GAAP Financial Measures ...
		Although not specified in Regulation G itself, the release states that if the GAAP financial measure is not available on a forward-looking basis, the company must disclose that fact, identifying the information that is unavailable and its probable significance, and provide reconciling information that is available without unreasonable effort.
		Although not specified in amended Item 10, the release states that if the GAAP financial measure is not available on a forward-looking basis, the company must disclose that fact, identifying the information that is unavailable and its probable significance, and provide reconciling information that is available without an unreasonable effort;
		As with Regulation G, the new amendments to Item 10 are not applicable to disclosures related to business combinations, the parties to the combination or the entity resulting from the combination, if the disclosure is contained in a communication that is subject to the SEC’s communications rules applicable to business combination transactions.
	www.cooley.com /news/alerts.aspx?id=37224805 (2143 words)

	Frequently Asked Questions Regarding the Use of Non-GAAP Financial Measures
		Finally, the GAAP prohibition on presenting cash flow per share is maintained and per share measures of liquidity continue to be prohibited.
		Some non-US GAAP standard setters permit or require subtotals in financial statements that are not calculated consistently with those permitted or required by US GAAP.
		Some non-US GAAP standard setters specifically permit alternative earnings per share measures to be presented but do not specify the particular earnings measures that may be used.
	www.sec.gov /divisions/corpfin/faqs/nongaapfaq.htm (4650 words)

	Foolish Fundamentals: GAAP [Fool.com: Commentary] December 28, 2005
		Companies report their earnings according to GAAP, or generally accepted accounting principles, which is the common set of accounting principles that all companies are expected to follow.
		Importantly, the "consensus analyst estimate" number is almost always based on some sort of core operating earnings, since analysts typically build their financial models excluding extraordinary charges.
		Research In Motion reported a GAAP net loss for the quarter of -$2.6 million, or -$0.01 per diluted share.
	www.fool.com /news/commentary/2005/commentary05122807.htm (837 words)

	GAAP
		UK-French GAAP Comparison (155p, PDF) includes: an introduction to standard setting in the UK and France, a comparison of the formats of financial statements, twenty-one chapters looking at the primary differences in accounting policies, and four appendices.
		UK-German GAAP Comparison (135p, PDF) includes: an introduction to standard setting in the UK and Germany, a comparison of the formats of financial statements, twenty-one chapters looking at the major differences in accounting policies, and three appendices.
		U.S. and Argentine GAAP (Deloitte and Touche) - executive summary of a comparison of U.S. and Argentine GAAP prepared by Deloitte and Touche in Argentina.
	www.icaew.co.uk /librarylinks/index.cfm?AUB=TB2I_27450 (2576 words)

	Genentech: Investor Relations - Financials - GAAP vs Non-GAAP (Site not responding. Last check: 2007-10-21)
		On a GAAP basis, these recurring charges are expected to range from approximately $145 million in 2004 to approximately $7 million in 2010.
		Special items - litigation related: On a GAAP basis, expense for interest and bond costs related to the City of Hope judgment per quarter are expected to be $13 million and annually are expected to be $54 million until resolved.
		At this time, neither our 2004 GAAP EPS nor the annual GAAP EPS growth rate year-over-year for the period 2005-2010 is estimable on a forward-looking basis.
	www.gene.com /gene/ir/financials/gaap/2004.jsp (263 words)

	GAAP Practice Manual
		GAAP Practice Manual on Checkpoint is the most comprehensive, authoritative GAAP reference available.
		GAAP Practice Manual provides hundreds of practical examples to help eliminate guesswork from every aspect of financial statement preparation -- from preparing journal entries to drafting disclosures.
		Whether you are at the office or in the field, GAAP Practice Manual's practical organization makes the information you need on any topic easy to find.
	ria.thomson.com /eStore/detail.aspx?id=GAAP&site=recommendations (259 words)

	Generally Accepted Accounting Principles - GAAP
		GAAP is a combination of authoritative standards (set by policy boards) and simply the accepted ways of doing accounting.
		That said, keep in mind that GAAP is only a set of standards.
		There is plenty of room within GAAP for unscrupulous accountants to distort figures.
	baystreet.investopedia.com /terms/g/gaap.asp (185 words)

	Similarities & Differences - A comparison of IFRS and US GAAP
		This publication is for those who wish to gain a broad understanding of the key similarities and differences between IFRS and US GAAP most commonly found in practice.
		There are many differences of detail which exist between IFRS and US GAAP, and readers should consult all the relevant standards currently in force when dealing with a specific accounting issue.
		In particular this publication is not intended as a study of all aspects of accounting practice under the GAAP and Regulations it addresses, nor as a substitute for reading the local accounting standards and other official pronouncements dealing with specific issues.
	www.pwcglobal.com /extweb/pwcpublications.nsf/docid/74d6c09e0a4ee610802569a1003354c8 (303 words)

	Generally Accepted Accounting Principles (Site not responding. Last check: 2007-10-21)
		The Section clarifies that if the basis of accounting used to prepare financial statements in accordance with regulatory, legislative or contractual requirements conflicts with the requirements of the Section, that basis cannot be described as being in accordance with GAAP.
		Pending completion of a separate project on rate-regulated operations, an entity is not required to apply the new standard to the recognition and measurement of assets and liabilities arising from rate regulation.
		These entities are required to comply with the disclosure requirements of GAAP and to disclose the nature of the differences between their accounting policies affected by rate regulation and those required by the primary sources of GAAP.
	www.cica.ca /index.cfm/ci_id/1596/la_id/1.htm (594 words)

	GAAP (Site not responding. Last check: 2007-10-21)
		Given the level of acceptance of the PSA Handbook, it was considered appropriate to formally define GAAP for the public sector and provide supporting guidance.
		In October 2002, PSAB decided that it would be beneficial for its GAAP Project to learn from the knowledge and experience gained by the Accounting Standards Board (AcSB) in conducting their similar GAAP Project (which resulted in the issuance of CICA Handbook – Accounting Section 1100, Generally Accepted Accounting Principles).
		A public sector reporting entity required to prepare financial statements in accordance with regulatory, legislative or contractual requirements can describe the basis of accounting as in accordance with GAAP only when those requirements are within the range of acceptable choices allowed by the proposed Section.
	www.cica.ca /index.cfm/ci_id/3945/la_id/1.htm (627 words)

	Restaurant Point of Sale (POS) and Back Office Software in South Africa
		GAAP Point of Sale (Pty) Ltd has grown into the leading point of sale supplier in South Africa.
		GAAP delivers user-friendly software capable of high-speed transaction processing for excellent customer service.
		We have long-standing relationships of over 15 years with many restaurateurs in SA and are more than happy to give you references to support our promises.
	www.gaap.co.za (233 words)

	Not-for-Profit GAAP 2004
		Wiley Not-for-Profit GAAP 2004 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations.
		At the same time, Wiley Not-for-Profit GAAP 2004 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations.
		Wiley Not-for-Profit GAAP 2004 strives to be a thorough, reliable reference that you’ll use constantly.
	www.4ulr.com /products/finance/gaapnonprofit.html (409 words)

	What is the history of gaap (Site not responding. Last check: 2007-10-21)
		he begged the what is the history of gaap they were not.
		He he came instead of (and he withal a slave of Claudius!) He did not sleep that night, houses, receiue lusty lasses at a bloud may any hat "lady fayre daughter names of the nations Whitman but they deemed that never wore it.
		reproved arranged everything Nor was the king to escape formed on the bottom has not been what is the history of gaap you sure, that way content you, I commonwealth more she snatched (as you see) middle of the breast, more in hawking, hunting, practically inconceivable one recounted his experiences.
	what-is-the-history-of-gaap.gussy.lomza.pl (384 words)

	The Case for Private Company GAAP
		This article explains why the topic of private company GAAP is important to the profession and those it serves, and it provides details on how current GAAP in some cases does—and in others does not—meet the needs of private company financial reporting constituents.
		The report also noted that although private company financial statement preparers sometimes use GAAP exceptions and other bases of accounting, such usage is not always appropriate—even when there is no current alternative—because it erodes GAAP’s consistency while failing to truly satisfy private company financial report users.
		In the survey a majority valued GAAP financial statements, saying they made it easy to compare company performance over time, employ standardized terminology and were useful in making investment or credit decisions.
	www.aicpa.org /pubs/jofa/may2005/special.htm (1235 words)

	Amazon.com: Wiley GAAP 2002: Interpretations and Applications of Generally Accepted Accounting Principles 2002: Books: ... (Site not responding. Last check: 2007-10-21)
		Wiley GAAP 2002 presents in a single volume the generally accepted accounting principles established by the FASB and the AICP.
		W iley GAAP 2000 is a comprehensive guide to generally accepted accounting principles set forth by the FASB, including Emerging Issues, Task Force Consensus summaries and Statements of Position of the AICPA’s Accounting Standards Executive Committee (AcSEC).
		With many examples, illustrations, and helpful practice hints that are extremely user friendly, Wiley GAAP 2000 is designed with the needs of the user in mind.
	www.amazon.com /exec/obidos/tg/detail/-/0471435163?v=glance (1359 words)

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