Accounting standards  

Bilanzierungsgrundsätze   (german)

used for: GAAP, Generally accepted accounting principles, SFAS (Statement of Financial Accounting Standard), Statement of Financial Accounting Standard

Narrower Terms

• Going concern    
• Principle of equality of treatment in the tax and commercial balance sheet    

Related Terms

• Accounting law    
• Accounting theory    
• Annual Accounts    
• Balance sheet date    
• Chart of accounts    

Subject Categories

• B.03.01.01 Bookkeeping and Balancing of Accounts  

Links to other Thesauri and Vocabularies

=	Buchführungsgrundsätze   (from SWD)
>	Bilanzkontinuität   (from SWD)
>	Willkürfreiheitsgrundsatz   (from SWD)
>	Bilanzierungsgrundsätze   (from SWD)
>	Materiality-Grundsatz   (from SWD)
>	Bilanzklarheitsgrundsatz   (from SWD)
>	Bilanzwahrheitsgrundsatz   (from SWD)
>	True-and-fair-view-Grundsatz   (from SWD)
>	Imparitätsprinzip   (from SWD)
>	Bewertungsstetigkeit   (from SWD)
>	Stichtagsprinzip   (from SWD)
>	Realisationsprinzip   (from SWD)
≅	Gaap   (from DBpedia)

Persistent Identifier (for bookmarking and linking)

• http://zbw.eu/stw/descriptor/12337-5