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Barr Reports Third Quarter 2007 GAAP Earnings of $0.36 Per Share; Adjusted Earnings of $0.75 Per Share  PR Newswire via Yahoo! Finance - Nov 08 4:27 AM< class=yschabstr> Barr Pharmaceuticals, Inc. today reported net earnings of $38.9 million, or $0.36 per share, for the quarter ended September 30, 2007, compared to net earnings of $52.8 million, or $0.49 per share, for the same period last year. Farmer Mac Reports Third Quarter Results  PR Newswire via Yahoo! Finance - 37 minutes ago< class=yschabstr> The Federal Agricultural Mortgage Corporation reports financial results on a GAAP basis and also reports core earnings. Golden Telecom Q3 net more than triples on asset sales, revenue gains  Sharewatch - Nov 08 5:46 AM< class=yschabstr>MOSCOW (Thomson Financial) - Golden Telecom Inc said third quarter US GAAP net profit rose 207 pct to 74.4 mln usd from 24.2 mln last year thanks to asset sales as well as increased long-distance calling and broadband Internet revenues. Yucheng Technologies Limited Reports 51% Year-Over-Year Increase in Non-GAAP Net Income, Continued Gross Margin ...  PR Newswire via Yahoo! Finance - Nov 07 2:30 PM< class=yschabstr> Yucheng Technologies Limited , a leading local IT and outsourced service provider to the Chinese banking industry, today announced company prepared, unaudited financial results for the three month period ended September 30, 2007. CORRECTING and REPLACING BladeLogic Announces Fourth Fiscal Quarter and Fiscal Year Financial Results; Full Year ...  FinanzNachrichten - Nov 07 9:02 PM< class=yschabstr>The Outlook Reconciliation of GAAP to Non-GAAP Financial Measures table is corrected and replaced. BladeLogic, Inc. (NASDAQ:BLOG), a provider of leading data center automation software, today announced its financial results for the fourth fiscal quarter and fiscal year ended September 30, 2007. BSM growth propels BMC in Q2  Computer Business Review - Nov 08 3:09 AM< class=yschabstr>Total revenue for Q2 was $421m; of that, licenses comprised $151m, a figure that also grew 9% over that of a year ago. Net GAAP earnings were $78m, or $0.39 per diluted share, representing an increase of $20m or $0.11 per share. IFRS a year early for US-listed European firms  Addict 3D - Nov 07 11:20 PM< class=yschabstr>AccountancyAge.com, Accountancy Age , Thursday 8 November 2007 at 00:00:00 European firms listed on the US stock exchange will be able to use IFRSinstead of US GAAP from 2008 - a year earlier than expected The European Union and the US are expected to sign an agreement on the required reporting standards later this week during a meeting of the Transatlantic Economic Council, the US ambassador ... WGL Holdings, Inc. Reports a 22% Increase in Fiscal Year 2007 Earnings and Issues Fiscal Year 2008 Guidance  FinanzNachrichten - Nov 07 7:32 PM< class=yschabstr>WGL Holdings, ( Nachrichten ) Inc. , the parent company of Washington Gas Light Company (Washington Gas) and other energy-related subsidiaries, today reported net income determined in accordance with Generally Accepted Accounting Principles in the United States of America (GAAP) for fiscal year 2007 of $107.9 million, or $2.19 per share, an increase of $20.3 million, or $0.40 per share, over net ... EnerSys Reports Second Fiscal Quarter of 2008 Results  FinanzNachrichten - Nov 07 6:47 PM< class=yschabstr>EnerSys ( Nachrichten ) (NYSE: ENS), the world's largest manufacturer, marketer and distributor of industrial batteries, announced today its financial results for the second fiscal quarter of 2008. Net earnings for the second fiscal quarter of 2008 were up 46%, and on a non-GAAP adjusted basis, were up 51% when compared to the comparable prior year amounts. IFRS a year early for US-listed European firms  vnunet.com - Nov 07 11:16 PM< class=yschabstr> AccountancyAge.com, Accountancy Age , Thursday 8 November 2007 at 00:00:00 European firms listed on the US stock exchange will be able to use IFRS instead of US GAAP from 2008 - a year earlier than expected The European Union and the US are expected to sign an agreement on the required reporting standards later this week during a meeting of the Transatlantic Economic Council, the US ...

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metasearch: Generally Accepted Accounting Principles - Wikipedia, the free ... Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting, mainly used in the U.S.A.. ... en.wikipedia.org/wiki/GAAP Generally Accepted Accounting Principles (United States ... In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, ... en.wikipedia.org/wiki/ U.S._generally_accepted_accounting_principles FASAB:Generally Accepted Accounting Principles The term "generally accepted accounting principles" has a specific meaning for accountants and auditors. The AICPA Code of Professional Conduct prohibits ... www.fasab.gov/accepted.html U.S. GAAP Generally Accepted Accounting Principles in the United States. cpaclass.com/gaap/gaap-us-01a.htm Generally Accepted Accounting Principles (GAAP) Generally Accepted Accounting Principles (GAAP) - Definition of Generally Accepted Accounting Principles (GAAP) on Investopedia - The common set of ... www.investopedia.com/terms/g/gaap.asp What is the difference between IAS and GAAP? To answer this question, we must first define what IAS and GAAP are, in order to get a better grasp of the function they serve in the world of accounting. ... www.investopedia.com/ask/answers/05/iasvsgaap.asp GAAP ERP Solutions GAAP Solutions' robust management reporting capabilites enable you to transform your data and transactions into real-time, actionable information, ... www.gaap.com/ FASB: GAAP Hierarchy The first steps towards improving the GAAP hierarchy are to move the hierarchy from the auditing literature to FASB literature and to expand the sources of ... www.fasb.org/project/gaap_hierarchy.shtml GAAP Definition GAAP - definition of GAAP - Generally Accepted Accounting Principles. A widely accepted set of rules, conventions, standards, and procedures for reporting ... www.investorwords.com/2141/GAAP.html Abbreviations and acronyms from Acronym Finder: What does GAAP ... Note: We have 28 other definitions for GAAP in our Acronym Attic ... Sponsor link - Find books for GAAP at Amazon.com ... business.acronymfinder.com/ af-query.asp?String=exact&Acronym=GAAP GAAP welcome GAAP serves homeless and marginally housed San Franciscans by helping them obtain the public benefits to which they are entitled. ... www.gaap.org/ GAAP glossary definition of management term GAAP, Generally Accepted Accounting Principles. management.about.com/cs/adminaccounting/g/gaap.htm GAAP and Accounting Standards: An Explanation of Generally ... Generally accepted accounting principles (GAAP) are the basis of financial accounting and reflect federal financial accounting standards. gaap-standard-accounting-practices.suite101.com/ article.cfm/what_is_gaap Learnthat.com - What is GAAP? - Free Finance and Money Tutorials GAAP, or Generally Accepted Accounting Principles, defines the standards by which accounting should be performed. GAAP ensures that when a company is ... www.learnthat.com/finance/learn-418-what_is_gaap.htm Final Rule: Conditions for Use of Non-GAAP Financial Measures We are adopting a new disclosure regulation, Regulation G, which will require public companies that disclose or release such non-GAAP financial measures to ... www.sec.gov/rules/final/33-8176.htm Improbable Research » Blog Archive » Gaap! Gaap-sm Wolter Seuntjens, the world’s best-known and perhaps most philosophically-dedicated scholar on yawning, has a new book out. It’s called Gaap! ... improbable.com/2007/11/29/gaap/ Home - Finance and Accounting jobs UK UK based Accounting and Finance jobs site, containing current vacancies in Accountancy and Financial Services in the UK and beyond. Free daily email service ... www.gaapweb.com/ Welcome To GAAP Welcome to the GAAP web site. GAAP is an acronym for Generally Accepted Accounting Principles; the Australian equivalent to IFRS. ... www.gaap.com.au/ G A A P C O N V E R G E N C E 2 0 0 2 File Format: PDF/Adobe Acrobat - View as HTML Your browser may not have a PDF reader available. Google recommends visiting our text version of this document. have agreed that convergence of IFRS and U.S. GAAP is a. “primary objective of both Boards. ... GAAP Convergence 2002 represents the third in a series of ... www.iasplus.com/resource/gaap2002.pdf

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Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting, mainly used in the U.S.A.. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements. One key aspect of GAAP is an emphasis of "general" as a conceptual realization of variables in method. Far from suggesting that all accounting exercises employ the same method and generate the same results, in fact GAAP accommodates variation in applied accounting methods as long as the methods generally adhere to this set of principles, which are more broad than specific. Pursuant to the foregoing, not only therefore does GAAP provide for variation in method, the natural conclusion of this is that GAAP also creates an environment in which financial reporting results can vary depending on purpose. One company in one fiscal year can produce different reports, all completed within GAAP, for different audiences or different purposes, and all these reports can be considered correct. Also, a company may report financial performance considered acceptable by the accounting firm that produced the review; yet upon closer investigation oddities may be revealed that require a restatement of all or part of the report. Recently (2006 - 2007) well known corporations such as Apple and Research In Motion have had to restate certain aspects of their financial reports that had previously been presented as accurate yet met with disagreement as to their adherence to certain "best practices". Contents 1 Overview 2 National GAAP 3 International GAAP 4 See also 5 External links Overview Financial accounting information must be assembled and reported objectively. Third-parties who must rely on such information have a right to be assured that the data are free from bias and inconsistency, whether deliberate or not. For this reason, financial accounting relies on certain standards or guides that are called "Generally Accepted Accounting Principles" (GAAP). Principles also derive from tradition, such as the concept of matching. In any report of financial statements (audit, compilation, review, etc.), the preparer/auditor/CPA must indicate to the reader whether or not the information contained within the statements complies with GAAP. Principle of regularity: Regularity can be defined as conformity to enforced rules and laws. This principle is also known as the Principle of Consistency. Principle of sincerity: According to this principle, the accounting unit should reflect in good faith the reality of the company's financial status. Principle of the permanence of methods: This principle aims at allowing the coherence and comparison of the financial information published by the company. Principle of non-compensation: One should show the full details of the financial information and not seek to compensate a debt with an asset, a revenue with an expense, etc. Principle of prudence: This principle aims at showing the reality "as is" : one should not try to make things look prettier than they are. Typically, a revenue should be recorded only when it is certain and a provision should be entered for an expense which is probable. Principle of continuity: When stating financial information, one should assume that the business will not be interrupted. This principle mitigates the principle of prudence: assets do not have to be accounted at their disposable value, but it is accepted that they are at their historical value (see depreciation). Principle of periodicity: Each accounting entry should be allocated to a given period, and split accordingly if it covers several periods. If a client pre-pays a subscription (or lease, etc.), the given revenue should be split to the entire time-span and not counted for entirely on the date of the transaction. National GAAP Every country has its own standard accounting practice version of GAAP with standards set by a national governing body. International GAAP Many countries use or are converging on the International Financial Reporting Standards, established and maintained by the International Accounting Standards Committee. See also International Financial Reporting Standards Generally Accepted Accounting Principles (USA) Generally Accepted Accounting Principles (UK) Generally Accepted Accounting Principles (Canada) Chinese accounting standards Statutory accounting principles for insurance companies in the US GAAPweb for UK based finance and accounting jobs External links IFRS/IAS Accounting Standards Guide Search Term: "Generally_Accepted_Accounting_Principles" Category: Generally Accepted Accounting Principles