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Generally accepted accounting principles (GAAP) are the standard framework of guidelines for financial accounting used in any given jurisdiction; generally known as accounting standards or standard accounting practice. These include the standards, conventions, and rules that accountants follow in recording and summarizing and in the preparation of financial statements. Many country, and city governments in the United States choose to "opt out" of GAAP practices as they operate on a cash basis, as opposed to an accrual basis. A comparison would be the way that most people balance their checkbook: when a check is written, its amount is deducted from the total balance even though the funds have not yet left the account. Financial decisions made after the check is written are based on the balance after the check is deducted. ==Examples== * Generally accepted accounting principles (USA) * Generally accepted accounting principles (United Kingdom) * Generally accepted accounting principles (''Plan Comptable Général'') (France) * Generally accepted accounting principles (''Grundsätze ordnungsmäßiger Buchführung'') (Germany) * Generally accepted accounting principles (''RAP'') (Russia) * Chinese Accounting Standards (''Zhōngguó qǐyè kuàijì zhǔnzé'' 中国企业会计准则) (China) * International Financial Reporting Standards (international) * Generally accepted accounting principles (India) 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」の詳細全文を読む スポンサード リンク
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