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

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

Persistent Identifier (for bookmarking and linking)

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