GAAP

The generally accepted accounting principles ( GAAP ) require that a business use the accrual basis.

公认会计原则要求企业采用权责发生制.

Of whom BELIAL, ASMODAY, and GAAP, were Chief .

BELIAL, ASMODAY 和GAAP是其中的领袖.

In effect, this has entailed moving its Gaap towards international accounting standards IAS.

实际上, 这样已经带来了将公认会计准则向国际会计准则的靠拢.

GAAP was the beancounter's gold standard for decades, but it is now widely seen as cumbersome.

公认会计准则(GAAP)是会计领域数十年来的黄金法则, 但现在被普遍认为运转不灵.

The former GAAP requires lower - of - cost - or - market in the accounting for marketable securities , applied on a portfolio basis.

之前的一般公认会计原则要求, 在有价证券组合的基础上,按照成本与市价孰低原则记录有价证券.

Under U.S. GAAP , for example, research and development costs are generally as expenses when they occur.

比如,根据GAAP, 研发成本通常在发生时才被视为费用.