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standard accounting practice : ウィキペディア英語版
standard accounting practice

Standard accounting practices require publicly traded companies to follow certain accounting rules when presenting financial statements so that the readers of the statements can easily compare different companies. Private companies are also often required by banks and shareholders, for example, to present information according to their specified rules.
Usually, countries practicing civil law system write standards into law and countries with English common law systems have private organizations to set the rules. There are specialist organizations that can arrange for the set-up of an accounting practice with a franchise business model which can prove successful from the out-set.
==Common accounting standards==
Some commonly used accounting standards include:
* Generally accepted accounting principles (India)
* Generally accepted accounting principles (United States)
* Generally accepted accounting principles (United Kingdom)
* Generally accepted accounting principles (''Plan Comptable Général'') (France)
* Grundsätze ordnungsmäßiger Buchführung (Germany)
* Chinese Accounting Standards (China)
* International Financial Reporting Standards(creditors)

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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