Main island hawaii on AUDREY D. KLINE, PH.D. UNIVERSITY OF LOUISVILLE Generally Accepted Accounting Principles (GAAP) THE ACRONYM FOR Generally Accepted Accounting Principles, GAAP provides the standards, rules, and conventions that accountants follow in recording financial transactions and preparing financial statements. Following GAAP essentially means the accepted way of doing accounting. GAAP was largely developed and saw most of its growth throughout the 1930s. This was spurred by several earlier factors, including the establishment of the corporate form of business which saw the separation of management and ownership; the introduction of the income tax in 1913; the stock market crash and the ensuing DEPRESSION; and the regulatory period of 193334, which saw the establishment of the SECURITIES AND EXCHANGE COMMISSION (SEC), the regulation of securities trading, and full disclosure to investors. Main island hawaii 2016.
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