alexa Accounting

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Accounting

There are general rules and concepts that govern the field of accounting. These general rules—referred to as basic accounting principles and guidelines. The phrase "generally accepted accounting principles" (or "GAAP") consists of three important sets of rules: (1) the basic accounting principles and guidelines, (2) the detailed rules and standards issued by FASB and its predecessor the Accounting Principles Board (APB), and (3) the generally accepted industry practices.

 
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