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Generally Accepted Accounting Principles, also called ''GAAP'' or US GAAP, are the generally accepted accounting principles adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC has stated that it intends to move from US GAAP to the International Financial Reporting Standards (IFRS), the latter differ considerably from GAAP and progress has been slow and uncertain.〔("IFRS: Current situation and next steps" ), pwc.com〕〔("New mechanisms eyed by FASB, IASB in long march toward global comparability" ), Ken Tysiac January 10, 2013, journalofaccountancy.com〕 The Financial Accounting Standards Board (FASB) has published US GAAP in Extensible Business Reporting Language (XBRL) beginning in 2008. ==History== Auditors took the leading role in developing GAAP for business enterprises. Accounting standards have historically been set by the American Institute of Certified Public Accountants (AICPA) subject to Securities and Exchange Commission regulations.〔(Financial Accounting Standards ). QuickMBA.〕 The AICPA first created the Committee on Accounting Procedure in 1939, and replaced that with the Accounting Principles Board in 1959. In 1973, the Accounting Principles Board was replaced by the Financial Accounting Standards Board (FASB) under the supervision of the Financial Accounting Foundation with the Financial Accounting Standards Advisory Council serving to advise and provide input on the accounting standards.〔(Financial Accounting Standards Advisory Council (FASAC) ). FASB FASAC.〕 Other organizations involved in determining United States accounting standards include the Governmental Accounting Standards Board (GASB), formed in 1984, and the Public Company Accounting Oversight Board (PCAOB). Circa 2008, the FASB issued the FASB Accounting Standards Codification, which reorganized the thousands of US GAAP pronouncements into roughly 90 accounting topics In 2008, the Securities and Exchange Commission issued a preliminary "roadmap" that may lead the United States to abandon Generally Accepted Accounting Principles in the future (to be determined in 2011), and to join more than 100 countries around the world instead in using the London-based International Financial Reporting Standards. As of 2010, the convergence project was underway with the FASB meeting routinely with the IASB.〔(Progress Report on Commitment to Convergence of Accounting Standards—June 24, 2010 ). FASB.〕 The SEC expressed their aim to fully adopt International Financial Reporting Standards in the U.S. by 2014. With the convergence of the U.S. GAAP and the international IFRS accounting systems, as the highest authority over International Financial Reporting Standards, the International Accounting Standards Board is becoming more important in the United States. 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「Generally Accepted Accounting Principles (United States)」の詳細全文を読む スポンサード リンク
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