Accounting standards  

Bilanzierungsgrundsätze   (german)

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

Narrower Terms

• Authoritative principle    
• Going concern    
• IFRS    
• IPSAS    
• Principle of prudence    

Broader Terms

• Standard    

Related Terms

• Accounting law    
• Accounting theory    
• Balancing accounts    

Subject Categories

• B.03.01 Financial accounting  

Links to other Thesauri and Vocabularies

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

Persistent Identifier (for bookmarking and linking)

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