Generally Accepted Accounting Principles (US GAAP)
The U.S. Securities and Exchange Commission (SEC) impose these rules on publicly traded and some privately traded companies located within the United States' borders. Although, GAAP is not written into law, the Financial Accounting Standards Board (FASB) sets GAAP. US GAAP designed to make financial statements useful to creditors, investors, and shareholders, providing insight into the financial stability of a company.
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