{"id":129771,"date":"2023-05-09T18:25:14","date_gmt":"2023-05-09T12:55:14","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=129771"},"modified":"2024-04-12T14:33:55","modified_gmt":"2024-04-12T09:03:55","slug":"us-gaap-glossary","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/us-gaap-glossary\/","title":{"rendered":"US GAAP Glossary"},"content":{"rendered":"\n<p>Important definitions and terminologies used in US GAAP<\/p>\n\n\n<div id=\"glossary\">\n<div id=\"letter-links\" style=\"font-size: 30px;letter-spacing:20px;\"><a href=\"#A\">A<\/a><a href=\"#B\">B<\/a><a href=\"#C\">C<\/a><a href=\"#D\">D<\/a><a href=\"#E\">E<\/a><a href=\"#F\">F<\/a><a href=\"#G\">G<\/a><a href=\"#H\">H<\/a><a href=\"#I\">I<\/a><a href=\"#J\">J<\/a><a href=\"#L\">L<\/a><a href=\"#M\">M<\/a><a href=\"#N\">N<\/a><a href=\"#O\">O<\/a><a href=\"#P\">P<\/a><a href=\"#R\">R<\/a><a href=\"#S\">S<\/a><a href=\"#T\">T<\/a><a href=\"#U\">U<\/a><a href=\"#V\">V<\/a><a href=\"#W\">W<\/a><\/div>\n<h2 id=\"A\">A<\/h2>\n<ul>\n<li>Absolute Priority Doctrine in US GAAP<\/li>\n<li>Accident Year in US GAAP<\/li>\n<li>Accounting Change in US GAAP<\/li>\n<li>Accounting policies in US GAAP<\/li>\n<li>Accounting Principles Board (APB) in US GAAP<\/li>\n<li>Accounting Standards Codification (ASC) in US GAAP<\/li>\n<li>Accounting standards in US GAAP<\/li>\n<li>Accretable Yield in US GAAP<\/li>\n<li>Accretion Expense in US GAAP<\/li>\n<li>Accrual accounting in US GAAP<\/li>\n<li>Accrued expenses in US GAAP<\/li>\n<li>Accumulated Benefit Obligation in US GAAP<\/li>\n<li>Accumulated Eligibility Credits in US GAAP<\/li>\n<li>Accumulated Plan Benefits in US GAAP<\/li>\n<li>Accumulated Postretirement Benefit Obligation in US GAAP<\/li>\n<li>Accumulation Phase in US GAAP<\/li>\n<li>Acquiree in US GAAP<\/li>\n<li>Acquirer in US GAAP<\/li>\n<li>Acquisition by a Not-for-Profit Entity in US GAAP<\/li>\n<li>Acquisition Costs in US GAAP<\/li>\n<li>Acquisition Date in US GAAP<\/li>\n<li>Acquisition of Properties in US GAAP<\/li>\n<li>Acquisition, Development, and Construction Arrangements in US GAAP<\/li>\n<li>Active Market in US GAAP<\/li>\n<li>Active Plan Participant in US GAAP<\/li>\n<li>Active Use of the Property in US GAAP<\/li>\n<li>Activities in US GAAP<\/li>\n<li>Actual Return on Plan Assets (component of net periodic postretirement benefit cost) in US GAAP<\/li>\n<li>Actual Return on Plan Assets Component (of net periodic pension cost) in US GAAP<\/li>\n<li>Actual-Income-Available Method in US GAAP<\/li>\n<li>Actuarial Asset Value in US GAAP<\/li>\n<li>Actuarial Calculation Date in US GAAP<\/li>\n<li>Actuarial Calculation in US GAAP<\/li>\n<li>Actuarial Cost Method in US GAAP<\/li>\n<li>Actuarial Funding Method in US GAAP<\/li>\n<li>Actuarial Gain or Loss in US GAAP<\/li>\n<li>Actuarial Present Value in US GAAP<\/li>\n<li>Actuarial Present Value of Accumulated Plan Benefits in US GAAP<\/li>\n<li>ADC Arrangements in US GAAP<\/li>\n<li>Adequate Compensation in US GAAP<\/li>\n<li>Administrative Expenses in US GAAP<\/li>\n<li>Administrative Service Arrangement in US GAAP<\/li>\n<li>Advance Payments in US GAAP<\/li>\n<li>Advance Refunding in US GAAP<\/li>\n<li>Advance Royalty in US GAAP<\/li>\n<li>Advances in US GAAP<\/li>\n<li>Affiliate in US GAAP<\/li>\n<li>Affiliated Entity in US GAAP<\/li>\n<li>Agency Transaction in US GAAP<\/li>\n<li>Agent in US GAAP<\/li>\n<li>Agricultural Cooperative in US GAAP<\/li>\n<li>Agricultural Producers in US GAAP<\/li>\n<li>Air Carrier in US GAAP<\/li>\n<li>Airframe in US GAAP<\/li>\n<li>Airframe Modifications in US GAAP<\/li>\n<li>Airworthiness in US GAAP<\/li>\n<li>All-in-One Hedge in US GAAP<\/li>\n<li>Allocated Contract in US GAAP<\/li>\n<li>Allocated Shares in US GAAP<\/li>\n<li>Allowable Costs in US GAAP<\/li>\n<li>Allowance for Funds Used during Construction in US GAAP<\/li>\n<li>Allowed Claim in US GAAP<\/li>\n<li>Alternative Minimum Tax in US GAAP<\/li>\n<li>Amenities in US GAAP<\/li>\n<li>Amortization in US GAAP<\/li>\n<li>Amortized Cost Basis in US GAAP<\/li>\n<li>Amortized Cost in US GAAP<\/li>\n<li>AMT in US GAAP<\/li>\n<li>Analogous Reservoir in US GAAP<\/li>\n<li>Annual Policyholder Dividends in US GAAP<\/li>\n<li>Annuitization in US GAAP<\/li>\n<li>Annuity Contract in US GAAP<\/li>\n<li>Annuity Trust in US GAAP<\/li>\n<li>Antidilution in US GAAP<\/li>\n<li>Applicable Statutory Federal Income Tax Rate in US GAAP<\/li>\n<li>Assessment Entities in US GAAP<\/li>\n<li>Asset Group in US GAAP<\/li>\n<li>Asset in US GAAP<\/li>\n<li>Asset Retirement Cost in US GAAP<\/li>\n<li>Asset Retirement Obligation in US GAAP<\/li>\n<li>Assigned Amounts in US GAAP<\/li>\n<li>Associate in US GAAP<\/li>\n<li>Association in US GAAP<\/li>\n<li>Assumed per Capita Claims Cost (by Age) in US GAAP<\/li>\n<li>Assuming Entity in US GAAP<\/li>\n<li>Assumptions in US GAAP<\/li>\n<li>Asymmetrical Default Provision in US GAAP<\/li>\n<li>Attached Call Option in US GAAP<\/li>\n<li>Attorney-in-Fact in US GAAP<\/li>\n<li>Attribute in US GAAP<\/li>\n<li>Attribution in US GAAP<\/li>\n<li>Attribution Period in US GAAP<\/li>\n<li>Auction Rate Notes in US GAAP<\/li>\n<li>Audit committee in US GAAP<\/li>\n<li>Auditing in US GAAP<\/li>\n<li>Automatic Stay Provisions in US GAAP<\/li>\n<li>Available-for-Sale Securities in US GAAP<\/li>\n<li>Award in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"B\">B<\/h2>\n<ul>\n<li>Baby Bonds in US GAAP<\/li>\n<li>Back-end Load in US GAAP<\/li>\n<li>Backplant in US GAAP<\/li>\n<li>Balance sheet in US GAAP<\/li>\n<li>Balance Sheets in US GAAP<\/li>\n<li>Bankruptcy Code in US GAAP<\/li>\n<li>Bankruptcy Court in US GAAP<\/li>\n<li>Bankruptcy-Remote Entity in US GAAP<\/li>\n<li>Bargain Purchase Option in US GAAP<\/li>\n<li>Bargain Renewal Option in US GAAP<\/li>\n<li>Bargaining Cooperative in US GAAP<\/li>\n<li>Base Contract in US GAAP<\/li>\n<li>Base Jackpot in US GAAP<\/li>\n<li>Basic Earnings Per Share in US GAAP<\/li>\n<li>Benchmark Interest Rate in US GAAP<\/li>\n<li>Beneficial Conversion Feature in US GAAP<\/li>\n<li>Beneficial Interests in US GAAP<\/li>\n<li>Benefit Approach in US GAAP<\/li>\n<li>Benefit Formula in US GAAP<\/li>\n<li>Benefit in US GAAP<\/li>\n<li>Benefit Information Date in US GAAP<\/li>\n<li>Benefit Information in US GAAP<\/li>\n<li>Benefit Period in US GAAP<\/li>\n<li>Benefit Security in US GAAP<\/li>\n<li>Benefit-Years-of-service Approach in US GAAP<\/li>\n<li>Benefits in US GAAP<\/li>\n<li>Benefits of Servicing in US GAAP<\/li>\n<li>Bid-Ask Spread in US GAAP<\/li>\n<li>Binder Date in US GAAP<\/li>\n<li>Blackout Period in US GAAP<\/li>\n<li>Blended-Rate Loans in US GAAP<\/li>\n<li>Blind Pool or Partially Blind Pool Partnerships in US GAAP<\/li>\n<li>Block of New Insurance Contracts in US GAAP<\/li>\n<li>Board-contingent Plan in US GAAP<\/li>\n<li>Board-Designated Endowment Fund in US GAAP<\/li>\n<li>Board-Designated Net Assets in US GAAP<\/li>\n<li>Box Spread in US GAAP<\/li>\n<li>Breeding Herds in US GAAP<\/li>\n<li>Broadcaster in US GAAP<\/li>\n<li>Broker-Assisted Cashless Exercise in US GAAP<\/li>\n<li>Brokered Market in US GAAP<\/li>\n<li>Bunny Bonds in US GAAP<\/li>\n<li>Business combination in US GAAP<\/li>\n<li>Business entity concept in US GAAP<\/li>\n<li>Business in US GAAP<\/li>\n<li>Business Interruption Insurance in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"C\">C<\/h2>\n<ul>\n<li>Cable Television Plant in US GAAP<\/li>\n<li>Calculated Value in US GAAP<\/li>\n<li>Call Option in US GAAP<\/li>\n<li>Callable Obligation in US GAAP<\/li>\n<li>Capacity Contract in US GAAP<\/li>\n<li>Capital expenditures in US GAAP<\/li>\n<li>Capital Infusions in US GAAP<\/li>\n<li>Capital Lease in US GAAP<\/li>\n<li>Capitalization in US GAAP<\/li>\n<li>Capitalization Rate in US GAAP<\/li>\n<li>Capitalize in US GAAP<\/li>\n<li>Captive Insurer in US GAAP<\/li>\n<li>Career-Average-Pay Formula in US GAAP<\/li>\n<li>Carrybacks in US GAAP<\/li>\n<li>Carryforwards in US GAAP<\/li>\n<li>Carrying Amount in US GAAP<\/li>\n<li>Cash Advance Method in US GAAP<\/li>\n<li>Cash Balance Plan in US GAAP<\/li>\n<li>Cash basis accounting in US GAAP<\/li>\n<li>Cash Consideration in US GAAP<\/li>\n<li>Cash Equivalents in US GAAP<\/li>\n<li>Cash Flow Hedge in US GAAP<\/li>\n<li>Cash flow statement in US GAAP<\/li>\n<li>Cash Flows Expected At Acquisition in US GAAP<\/li>\n<li>Cash in US GAAP<\/li>\n<li>Cash Surrender Value in US GAAP<\/li>\n<li>Cashless Exercise in US GAAP<\/li>\n<li>Causes in US GAAP<\/li>\n<li>CDSL in US GAAP<\/li>\n<li>Cease-use date in US GAAP<\/li>\n<li>Ceding Entity in US GAAP<\/li>\n<li>Certificates in US GAAP<\/li>\n<li>Change in Accounting Estimate Effected by a Change in Accounting Principle in US GAAP<\/li>\n<li>Change in Accounting Estimate in US GAAP<\/li>\n<li>Change in Accounting Principle in US GAAP<\/li>\n<li>Change in the Reporting Entity in US GAAP<\/li>\n<li>Chapter 11 in US GAAP<\/li>\n<li>Chapter 7 in US GAAP<\/li>\n<li>Charitable Gift Annuity in US GAAP<\/li>\n<li>Charitable Lead Annuity Trust in US GAAP<\/li>\n<li>Charitable Lead Trust in US GAAP<\/li>\n<li>Charitable Lead Unitrust in US GAAP<\/li>\n<li>Charitable Remainder Annuity Trust in US GAAP<\/li>\n<li>Charitable Remainder Trust in US GAAP<\/li>\n<li>Charitable Remainder Unitrust in US GAAP<\/li>\n<li>Charity Care in US GAAP<\/li>\n<li>Chips in US GAAP<\/li>\n<li>CIRA in US GAAP<\/li>\n<li>Claim Adjustment Expenses in US GAAP<\/li>\n<li>Claim in US GAAP<\/li>\n<li>Claims Stabilization Reserve in US GAAP<\/li>\n<li>Class of Financing Receivable in US GAAP<\/li>\n<li>CLAT in US GAAP<\/li>\n<li>Cleanup Call Option in US GAAP<\/li>\n<li>Closed Block in US GAAP<\/li>\n<li>Closed-End Funds in US GAAP<\/li>\n<li>Closed-Form Model in US GAAP<\/li>\n<li>Closure in US GAAP<\/li>\n<li>CLUT in US GAAP<\/li>\n<li>Coding in US GAAP<\/li>\n<li>Collaborative Arrangement in US GAAP<\/li>\n<li>Collateral in US GAAP<\/li>\n<li>Collateral Split-dollar Life Insurance in US GAAP<\/li>\n<li>Collateral-Dependent Loan in US GAAP<\/li>\n<li>Collateralized Financing Entity in US GAAP<\/li>\n<li>Collections in US GAAP<\/li>\n<li>Combination Award in US GAAP<\/li>\n<li>Combined Financial Statements in US GAAP<\/li>\n<li>Commencement Date of the Lease (Commencement Date) in US GAAP<\/li>\n<li>Commercial Letter of Credit in US GAAP<\/li>\n<li>Commercial Production in US GAAP<\/li>\n<li>Commitment Fees in US GAAP<\/li>\n<li>Committed-To-Be Released Shares in US GAAP<\/li>\n<li>Common Costs in US GAAP<\/li>\n<li>Common Interest Realty Association in US GAAP<\/li>\n<li>Common Property in US GAAP<\/li>\n<li>Common Risk Characteristics in US GAAP<\/li>\n<li>Common stock in US GAAP<\/li>\n<li>Communication Date in US GAAP<\/li>\n<li>Compensated Absences in US GAAP<\/li>\n<li>Compensation in US GAAP<\/li>\n<li>Compensation Plan in US GAAP<\/li>\n<li>Completion of a Transfer in US GAAP<\/li>\n<li>Component of an Entity in US GAAP<\/li>\n<li>Comprehensive Income in US GAAP<\/li>\n<li>Condensate in US GAAP<\/li>\n<li>Conditional Asset Retirement Obligation in US GAAP<\/li>\n<li>Conditional Contribution in US GAAP<\/li>\n<li>Conditional Promise to Give in US GAAP<\/li>\n<li>Condominium in US GAAP<\/li>\n<li>Conduit Debt Securities in US GAAP<\/li>\n<li>Confirmed Plan in US GAAP<\/li>\n<li>Consent Decree in US GAAP<\/li>\n<li>Consenting Classes in US GAAP<\/li>\n<li>Consideration in the Contract in US GAAP<\/li>\n<li>Consolidated Affiliate in US GAAP<\/li>\n<li>Consolidated Financial Statements in US GAAP<\/li>\n<li>Consolidated Group in US GAAP<\/li>\n<li>Consolidation in US GAAP<\/li>\n<li>Construction Period Lease Payments in US GAAP<\/li>\n<li>Consumer Price Index for All Urban Consumers in US GAAP<\/li>\n<li>Contingencies in US GAAP<\/li>\n<li>Contingency in US GAAP<\/li>\n<li>Contingent Consideration in US GAAP<\/li>\n<li>Contingent Issuance in US GAAP<\/li>\n<li>Contingent liabilities in US GAAP<\/li>\n<li>Contingent Rentals in US GAAP<\/li>\n<li>Contingent Stock Agreement in US GAAP<\/li>\n<li>Contingent-deferred Sales Load in US GAAP<\/li>\n<li>Contingently Convertible Instruments in US GAAP<\/li>\n<li>Contingently Issuable Shares in US GAAP<\/li>\n<li>Continuing Franchise Fees in US GAAP<\/li>\n<li>Continuing Involvement in US GAAP<\/li>\n<li>Contract Asset in US GAAP<\/li>\n<li>Contract Exchange in US GAAP<\/li>\n<li>Contract in US GAAP<\/li>\n<li>Contract Liability in US GAAP<\/li>\n<li>Contract Period in US GAAP<\/li>\n<li>Contract Rate in US GAAP<\/li>\n<li>Contract Value in US GAAP<\/li>\n<li>Contract Value of a Fully Benefit-Responsive Investment Contract in US GAAP<\/li>\n<li>Contract-for-Deed in US GAAP<\/li>\n<li>Contractor in US GAAP<\/li>\n<li>Contractually Required Payments Receivable in US GAAP<\/li>\n<li>Contractually Specified Component in US GAAP<\/li>\n<li>Contractually Specified Servicing Fees in US GAAP<\/li>\n<li>Contributions in US GAAP<\/li>\n<li>Contributions Receivable in US GAAP<\/li>\n<li>Contributory Plan in US GAAP<\/li>\n<li>Control Area in US GAAP<\/li>\n<li>Control in US GAAP<\/li>\n<li>Control of a Not-for-Profit Entity in US GAAP<\/li>\n<li>Controlled Amortization Method in US GAAP<\/li>\n<li>Conversion in US GAAP<\/li>\n<li>Conversion Rate in US GAAP<\/li>\n<li>Convertible Security in US GAAP<\/li>\n<li>Cooperative Housing Corporation in US GAAP<\/li>\n<li>Corporate Joint Venture in US GAAP<\/li>\n<li>Corrective Action in US GAAP<\/li>\n<li>Cost accounting in US GAAP<\/li>\n<li>Cost Approach in US GAAP<\/li>\n<li>Cost basis in US GAAP<\/li>\n<li>Cost of goods sold (COGS) in US GAAP<\/li>\n<li>Cost of Insurance in US GAAP<\/li>\n<li>Cost Recovery Method in US GAAP<\/li>\n<li>Cost-Plus-Award-Fee Contract in US GAAP<\/li>\n<li>Cost-Plus-Fixed-Fee Contract in US GAAP<\/li>\n<li>Cost-Plus-Incentive-Fee Contract (Incentive Based on Cost) in US GAAP<\/li>\n<li>Cost-Plus-Incentive-Fee Contract (Incentive Based on Performance) in US GAAP<\/li>\n<li>Cost-Sharing (provisions of the plan) in US GAAP<\/li>\n<li>Cost-Sharing Contract in US GAAP<\/li>\n<li>Cost-Type Contracts in US GAAP<\/li>\n<li>Cost-Without-Fee Contract in US GAAP<\/li>\n<li>Costs Incurred to Rent Real Estate Projects in US GAAP<\/li>\n<li>Costs Incurred to Sell Real Estate Projects in US GAAP<\/li>\n<li>Costs of Joint Activities in US GAAP<\/li>\n<li>Coupon in US GAAP<\/li>\n<li>Coverage in US GAAP<\/li>\n<li>Coverage Period in US GAAP<\/li>\n<li>CPI-U in US GAAP<\/li>\n<li>Cram-Down Provisions in US GAAP<\/li>\n<li>CRAT in US GAAP<\/li>\n<li>Credit Card Fees in US GAAP<\/li>\n<li>Credit Derivative in US GAAP<\/li>\n<li>Credit Life Insurance in US GAAP<\/li>\n<li>Credit Quality Indicator in US GAAP<\/li>\n<li>Credit Risk in US GAAP<\/li>\n<li>Credited Service Period in US GAAP<\/li>\n<li>Crop Development Costs in US GAAP<\/li>\n<li>Crops in US GAAP<\/li>\n<li>Cross-Volatility in US GAAP<\/li>\n<li>CRUT in US GAAP<\/li>\n<li>Currency Risk in US GAAP<\/li>\n<li>Current assets in US GAAP<\/li>\n<li>Current Cost-Constant Purchasing Power Accounting in US GAAP<\/li>\n<li>Current liabilities in US GAAP<\/li>\n<li>Current Shareholders in US GAAP<\/li>\n<li>Current Tax Expense (or Benefit) in US GAAP<\/li>\n<li>Curtailment (of a postretirement benefit plan) in US GAAP<\/li>\n<li>Curtailment in US GAAP<\/li>\n<li>Customer in US GAAP<\/li>\n<li>Customer Support in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"D\">D<\/h2>\n<ul>\n<li>Date of Demutualization in US GAAP<\/li>\n<li>Day-One Bonus in US GAAP<\/li>\n<li>Daylight Overdraft in US GAAP<\/li>\n<li>Daypart in US GAAP<\/li>\n<li>Dealer Market in US GAAP<\/li>\n<li>Debt Security in US GAAP<\/li>\n<li>Debt-Equity Swap in US GAAP<\/li>\n<li>Debtor-in-possession in US GAAP<\/li>\n<li>Decision Maker in US GAAP<\/li>\n<li>Decision-Making in US GAAP<\/li>\n<li>Deferred taxes in US GAAP<\/li>\n<li>Depreciation in US GAAP<\/li>\n<li>Derivatives in US GAAP<\/li>\n<li>Diluted earnings per share in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"E\">E<\/h2>\n<ul>\n<li>Earnings per share (EPS) in US GAAP<\/li>\n<li>Equity method in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"F\">F<\/h2>\n<ul>\n<li>Fair value in US GAAP<\/li>\n<li>Financial Accounting Standards Board (FASB) in US GAAP<\/li>\n<li>Financial instruments in US GAAP<\/li>\n<li>Financial statements in US GAAP<\/li>\n<li>Fixed assets in US GAAP<\/li>\n<li>Fixed costs in US GAAP<\/li>\n<li>Full disclosure principle in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"G\">G<\/h2>\n<ul>\n<li>GAAP hierarchy in US GAAP<\/li>\n<li>Generally accepted accounting principles (GAAP) in US GAAP<\/li>\n<li>Goodwill impairment in US GAAP<\/li>\n<li>Goodwill in US GAAP<\/li>\n<li>Gross profit in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"H\">H<\/h2>\n<ul>\n<li>Historical cost principle in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"I\">I<\/h2>\n<ul>\n<li>Immaterial items in US GAAP<\/li>\n<li>Income statement in US GAAP<\/li>\n<li>Income tax accounting in US GAAP<\/li>\n<li>Indirect costs in US GAAP<\/li>\n<li>Intangible assets impairment in US GAAP<\/li>\n<li>Intangible assets in US GAAP<\/li>\n<li>Intercompany transactions in US GAAP<\/li>\n<li>Inventory costing methods in US GAAP<\/li>\n<li>Inventory in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"J\">J<\/h2>\n<ul>\n<li>Joint venture in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"L\">L<\/h2>\n<ul>\n<li>Lease accounting in US GAAP<\/li>\n<li>Leases in US GAAP<\/li>\n<li>Liabilities and equity in US GAAP<\/li>\n<li>Liabilities in US GAAP<\/li>\n<li>Long-lived assets impairment in US GAAP<\/li>\n<li>Long-term assets in US GAAP<\/li>\n<li>Long-term liabilities in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"M\">M<\/h2>\n<ul>\n<li>Matching principle in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"N\">N<\/h2>\n<ul>\n<li>Net income in US GAAP<\/li>\n<li>Net realizable value in US GAAP<\/li>\n<li>Non-current assets in US GAAP<\/li>\n<li>Non-current liabilities in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"O\">O<\/h2>\n<ul>\n<li>Operating expenses in US GAAP<\/li>\n<li>Operating income in US GAAP<\/li>\n<li>Operating lease in US GAAP<\/li>\n<li>Other comprehensive income in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"P\">P<\/h2>\n<ul>\n<li>Payables in US GAAP<\/li>\n<li>Pension accounting in US GAAP<\/li>\n<li>Pension obligations in US GAAP<\/li>\n<li>Preferred stock in US GAAP<\/li>\n<li>Price-earnings ratio (P\/E ratio) in US GAAP<\/li>\n<li>Pro forma financial statements in US GAAP<\/li>\n<li>Property, plant, and equipment (PP&amp;E) in US GAAP<\/li>\n<li>Purchase accounting in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"R\">R<\/h2>\n<ul>\n<li>Receivables in US GAAP<\/li>\n<li>Research and development costs in US GAAP<\/li>\n<li>Revenue in US GAAP<\/li>\n<li>Revenue recognition in US GAAP<\/li>\n<li>Revenue recognition principle in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"S\">S<\/h2>\n<ul>\n<li>Sarbanes-Oxley Act (SOX) in US GAAP<\/li>\n<li>Securities and Exchange Commission (SEC) in US GAAP<\/li>\n<li>Segment reporting in US GAAP<\/li>\n<li>Share-based payments in US GAAP<\/li>\n<li>Shareholders&#8217; equity in US GAAP<\/li>\n<li>Statement of cash flows in US GAAP<\/li>\n<li>Statement of changes in equity in US GAAP<\/li>\n<li>Statement of comprehensive income in US GAAP<\/li>\n<li>Statement of financial accounting concepts (SFAC) in US GAAP<\/li>\n<li>Statement of financial position in US GAAP<\/li>\n<li>Statement of operations in US GAAP<\/li>\n<li>Stock options in US GAAP<\/li>\n<li>Stock-based compensation in US GAAP<\/li>\n<li>Subsequent events in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"T\">T<\/h2>\n<ul>\n<li>Tax accounting in US GAAP<\/li>\n<li>Taxable income in US GAAP<\/li>\n<li>Timing differences in US GAAP<\/li>\n<li>Treasury stock in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"U\">U<\/h2>\n<ul>\n<li>Unearned revenue in US GAAP<\/li>\n<li>Unqualified opinion in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"V\">V<\/h2>\n<ul>\n<li>Variable interest entity (VIE) in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"W\">W<\/h2>\n<ul>\n<li>Working capital in US GAAP<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Important definitions and terminologies used in US GAAP ABCDEFGHIJLMNOPRSTUVW A Absolute Priority Doctrine in US GAAP Accident Year in US GAAP Accounting Change in US GAAP Accounting policies in US GAAP Accounting Principles Board (APB) in US GAAP Accounting Standards Codification (ASC) in US GAAP Accounting standards in US GAAP Accretable Yield in US GAAP&#8230;<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-129771","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>US GAAP Glossary - Tutorial<\/title>\n<meta name=\"description\" content=\"What is US GAAP? 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