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Committee on Accounting Procedure : ウィキペディア英語版 | Committee on Accounting Procedure The Committee on Accounting Procedure (CAP) was the first private sector organization that had the task of setting accounting standards in the United States. It was a committee run by the American Institute of Accountants (now known as the American Institute of Certified Public Accountants).〔Spiceland, David; Sepe, James; Nelson, Mark; & Tomassini, Lawrence (2009). ''Intermediate Accounting'' (5th Edition). McGraw-Hill/Irwin. p. 9. ISBN 978-0-07-352687-4.〕 CAP is the predecessor of the Accounting Principles Board, itself a predecessor to the Financial Accounting Standards Board. Its formation and activities were early efforts to rationalize and legitimize the reporting of business performance. However, it is widely regarded as having failed. George O. May was vice chairman of the committee from 1937 to 1945.() ==References==
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Committee on Accounting Procedure」の詳細全文を読む
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