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This summary of recently issued Accounting Standards Board (AcSB) pronouncements has been prepared for information purposes only. Reference should be made to official Handbook material for the text of final AcSB pronouncement
Status: Amendment to transitional provisions issued March 1, 2004.
In July 2003, the AcSB issued two new Sections: Section 1100, Generally Accepted Accounting Principles, and Section 1400, General Standards of Financial Statement Presentation
Generally Accepted Accounting Principles, Section 1100
new Section establishes standards for financial reporting in accordance with generally accepted accounting principles (GAAP). It clarifies the relative authority of various accounting pronouncements and other sources of guidance within GAAP, replacing Financial Statement Concepts, paragraphs 1000.59-.61.
A Background Information and Basis for Conclusions document, issued in November 2003, sets out the AcSB's rationale for Section 1100.
The main features of the new Section are as follows:
- An entity applies every primary source of GAAP as defined.
- When a matter is not dealt with explicitly in the primary sources of GAAP, an entity adopts accounting policies and disclosures that are:
- consistent with the primary sources of GAAP; and
- developed through the exercise of professional judgment and the application of the concepts described in Section 1000, Financial Statement Concepts.
مقاله Generally Accepted Accounting Principles اصول حسابداری