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Generally Accepted Accounting Procedures › Accounting Standards › Reporting Requirements

Generally Accepted Accounting Principles (GAAP) are accounting standards and procedures that are used by companies within a particular jurisdiction to prepare financial records and statements. These principles... more +
Generally Accepted Accounting Principles (GAAP) are accounting standards and procedures that are used by companies within a particular jurisdiction to prepare financial records and statements. These principles are intended to create consistency in documentation across companies and industries. Consistent documentation assists investors to better analyze potential investments and assists regulators to detect potential fraud and/or wrongdoing. less -
Orrick, Herrington & Sutcliffe LLP

OCC releases updated Bank Accounting Advisory Series

Orrick, Herrington & Sutcliffe LLP on

On August 15, the OCC released its annual update to the Bank Accounting Advisory Series (BAAS). The BAAS is an ongoing series that addresses a range of accounting topics relevant to national banks and federal savings...more

Opportune LLP

IFRS Challenges For Corporate PPA Derivative Accounting

Opportune LLP on

Renewable energy power producers may not be aware of reporting challenges under International Financial Reporting Standards ("IFRS") for contracts often utilized in project finance to develop new wind or solar facilities....more

Stinson LLP

What Effect Will the New Revenue Recognition Standard Have on M&A?

Stinson LLP on

The Financial Accounting Standards Board's new revenue recognition standard is expected to have wide-ranging effects on M&A transactions. The new revenue recognition standard under GAAP will be applicable to public companies...more

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