Generally Accepted Accounting Principles (GAAP)

Accounting Period Cycle

Type Definition Here Page 152

Adequate Disclosure

Type Definition Here Page 180

Business Entity

Type Definition Here Page 234

Consistent Reporting

Type Definition Here Page 152

Going Concern

Type Definition Here Page 180

Historical Cost

Type Definition Here Page 236

Matching Expenses with Revenue

Type Definition Here

Page 157 (1st paragraph)

Materiality

Business activities creating dollar amounts large enough to affect business decisions should be recorded and reported as separate items

Objective Evidence

Type Definition Here Page 57

Realization of Revenue

Type Definition Here Page 14

Unit of Measurement

Type Definition Here Page 10