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单词 US GAAP
释义

US GAAP

英语百科

Generally Accepted Accounting Principles (United States)

(重定向自US GAAP)

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.

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