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A set of accounting standards that have substantial authoritative support, that guide accounting professionals Securities and Exchange Commission (SEC) The agency of the U.S. government that oversees U.S. financial markets and accounting standard-setting bodies
https://www.allbusiness.com/barrons_dictionary/dictionary-substantial-authoritative-support-4946812-1.html
substantial authoritative support accounting-related statements made by authoritative bodies requiring specified accounting, reporting, and disclosure by entities. CPAs are required to follow authoritative pronouncements in conducting their functions.
http://people.wku.edu/jack.hall/gaap.html
"Generally accepted accounting principles" are those principles which have substantial authoritative support. Opinions of the Accounting Principles Board constitute "Substantial authoritative support." Substantial authoritative support can exist for principles that differ from Opinion of the Accounting Principles Board.
https://quizlet.com/9517159/accounting-206-1-again-part-1-flash-cards/
a set of rules and practices, having substantial authoritative support, that the accounting profession recognizes as a general guide for financial reporting purposes rules based broader-Doing it …
http://www.sechistorical.org/museum/galleries/rca/rca03b-substantive-authoritive-support.php
Substantial Authoritative Support - 1936 Occupations Related to Mathematics The early days of the SEC were marked by the increasingly difficult common-law development of accounting precedents – case by case. The notion of disclosure as acceptable alternative to correction had been painfully stretched in the Northern States Power case.
https://quizlet.com/109231353/ch-2-flash-cards/
>Generally accepted accounting principles, or "GAAP" have substantial authoritative support, and are recognized as a general guide for financial reporting purposes. "GAAP - a set of rules and practices, having substantial authoritative support, that the accounting profession recognizes as a general guide for financial reporting purposes."
https://www.coursehero.com/file/p46u7uj/The-accounting-rules-and-practices-that-have-substantial-authoritative-support/
The accounting rules and practices that have substantial authoritative support and are recognized as a general guide for financial reporting purposes are referred to as generally accepted accounting principles (GAAP).
https://www.justanswer.com/finance/3pl43-1-a-generally-accepted-accounting-principles-gaap.html
Jul 06, 2010 · Generally Accepted Accounting Principles (GAAP) are a set of rules and standards, having substantial authoritative support, that are recognized as a general guide for financial reporting. 1(b) The bodies that provide authoritative support for GAAP are the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB).5/5(5.9K)
https://quizlet.com/33219101/chapter-2-flash-cards/
A set of accounting standards that have substantial authoritative support, the guide accounting professionals (GAAP) Going Concern Assumption The assumption that a company will continue in operation for the foreseeable future
https://quizlet.com/89796696/accounting-chapter-2-flash-cards/
A set of accounting standards that have substantial authoritative support, that guide accounting professionals. Securities and Exchange Commission (SEC) The agency of the U.S. government that oversees U.S. financial markets and accounting standard-setting bodies.
http://people.wku.edu/jack.hall/gaap.html
Appendix A, APB Opinion No. 6--Special Bulletin "Generally accepted accounting principles" are those principles which have substantial authoritative support.; Opinions of the Accounting Principles Board constitute "Substantial authoritative support."Substantial authoritative support can exist for principles that differ from Opinion of the Accounting Principles Board.
https://www.allbusiness.com/barrons_dictionary/dictionary-substantial-authoritative-support-4946812-1.html
substantial authoritative support accounting-related statements made by authoritative bodies requiring specified accounting, reporting, and disclosure by entities. CPAs are required to follow authoritative pronouncements in conducting their functions.
https://quizlet.com/117393118/chapter-2-flash-cards/
GAAP is a set of rules and practices established by accounting standard-setting bodies to serve as a general guide for financial reporting purposes False substantial authoritative support for GAAP usually comes from two standards-setting bodies: the FASB and the IRS.
http://www.sechistorical.org/museum/galleries/rca/rca03b-substantive-authoritive-support.php
Substantial Authoritative Support - 1936 Occupations Related to Mathematics. The early days of the SEC were marked by the increasingly difficult common-law development of accounting precedents – case by case. The notion of disclosure as acceptable alternative to correction had been painfully stretched in the Northern States Power case.
https://www.sec.gov/news/speech/1989/011089ruder.pdf
substantial authoritative support, such financial statements will be presumed to be misleading or inaccurate despite disclosures contained in the certificate of the accountant or in footnotes to the statements provided the matters involved are material. 1/ Y …
https://www.coursehero.com/file/p46u7uj/The-accounting-rules-and-practices-that-have-substantial-authoritative-support/
The accounting rules and practices that have substantial authoritative support and are recognized as a general guide for financial reporting purposes are referred to as generally accepted accounting principles (GAAP). The biotechnology company that employs Sue will follow GAAP to report its assets, liabilities, stockholders’ equity, revenues, and expenses as it prepares financial statements.
https://answers.yahoo.com/question/index?qid=20120119165659AAJ5JWC
Jan 19, 2012 · Indicate whether each of the following statements is true or false. (a) _____ “Generally accepted” means that these principles must have “substantial authoritative support.” (b) _____ GAAP is a set of rules and practices established by the accounting profession to serve as a general guide for financial reporting purposes. (c) _____ Substantial authoritative support for GAAP usually ...
https://www.sec.gov/news/speech/1980/031380williams.pdf
is substantial authoritative support for the practices followed by the registrant and the position of the Commission has not previously been expressed in rules, regulations or other official releases of the Commission, including the published opinions of the Chief Accountant." The following year, the accounting profession respond-
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