GAAP Glossary

Important definitions and terminologies used in GAAP

A

  • Accounting for Intangible Assets in GAAP
  • Accounting for Leases in GAAP
  • Accounting Principles in GAAP
  • Accrual Accounting in GAAP
  • Allowance for Doubtful Accounts in GAAP
  • Amalgamations in GAAP

B

  • Bad Debt Expense in GAAP
  • Balance Sheet in GAAP
  • Borrowing Costs in GAAP
  • Business Entity Concept in GAAP

C

  • Capital Expenditures in GAAP
  • Consistency in GAAP
  • Consolidated Financial Statements in GAAP
  • Contingent Assets in GAAP
  • Contingent Liabilities in GAAP
  • Contingent Liabilities in GAAP

D

  • Deferred Revenue in GAAP
  • Depreciation in GAAP
  • Disclosure in GAAP
  • Discounting Operations in GAAP

E

  • Earnings per Share (EPS) in GAAP
  • Earnings Per Share in GAAP
  • Economic Entity Assumption in GAAP
  • Employee Benefits in GAAP
  • Equity in GAAP
  • eXternal Auditing in GAAP

F

  • Financial Accounting Standards Board (FASB) in GAAP
  • Financial Reporting of Interests in Joint Ventures in GAAP
  • Financial Statements in GAAP
  • Fixed Assets in GAAP
  • Foreign Exchange Rates in GAAP
  • Full Disclosure Principle in GAAP

G

  • Generally Accepted Accounting Principles in GAAP
  • Going Concern Principle in GAAP
  • Goodwill in GAAP

H

  • Historical Cost in GAAP
  • Historical Financial Information in GAAP
  • Holding Period in GAAP

I

  • Impairment Loss in GAAP
  • Income Statement in GAAP
  • Intangible Assets in GAAP
  • Interim Financial Reporting in GAAP
  • Internal Control in GAAP

J

  • Joint Costs in GAAP
  • Joint Ventures in GAAP
  • Journal Entry in GAAP

K

  • Key Assumptions in GAAP
  • Key Performance Indicators (KPIs) in GAAP
  • Knowledgeable and Competent Personnel in GAAP

L

  • Liabilities in GAAP
  • LIFO (Last-In, First-Out) in GAAP
  • Long-term Liabilities in GAAP

M

  • Markup in GAAP
  • Matching Principle in GAAP
  • Materiality in GAAP

N

  • Net Income in GAAP
  • Non-GAAP Financial Measures in GAAP
  • Notes to Financial Statements in GAAP

O

  • Objectivity in GAAP
  • Operating Cycle in GAAP
  • Ordinary Repairs in GAAP

P

  • Plant Assets in GAAP
  • Principle of Consistency in GAAP
  • Principle of Continuity in GAAP
  • Principle of Materiality in GAAP
  • Principle of Non-Compensation in GAAP
  • Principle of Periodicity in GAAP
  • Principle of Permanence of Methods in GAAP
  • Principle of Prudence in GAAP
  • Principle of Regularity in GAAP
  • Principle of Sincerity in GAAP
  • Principle of Utmost Good Faith in GAAP
  • Principles-based Standards in GAAP
  • Provisions in GAAP
  • Prudence Concept in GAAP

Q

  • Qualified Opinion in GAAP
  • Qualitative Characteristics in GAAP
  • Quick Ratio in GAAP

R

  • Related Party Disclosures in GAAP
  • Relevance in GAAP
  • Return on Investment (ROI) in GAAP
  • Revenue Recognition Principle in GAAP

S

  • Segment Reporting in GAAP
  • Segment Reporting in GAAP
  • Specific Identification Method in GAAP
  • Statement of Cash Flows in GAAP

T

  • Tangible Assets in GAAP
  • Timeliness in GAAP
  • Treasury Stock in GAAP

U

  • Understandability in GAAP
  • Unearned Revenue in GAAP
  • Unqualified Opinion in GAAP

V

  • Valuation in GAAP
  • Variable Costs in GAAP
  • Variance Analysis in GAAP

W

  • Weighted Average Cost in GAAP
  • Working Capital in GAAP
  • Working Papers in GAAP

X

  • Xbrl (Extensible Business Reporting Language) in GAAP
  • XBRL US Data Quality Committee in GAAP

Y

  • Year-end Closing Entries in GAAP
  • Year-to-Date (YTD) in GAAP
  • Yield in GAAP

Z

  • Zero Coupon Bond in GAAP
  • Zero-Base Budgeting in GAAP
  • Zero-coupon Convertible Bond in GAAP
Fixed Income Analysis Glossary
Project Finance Analysis Glossary

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