US GAAP

E23924

accounting standard framework financial reporting framework set of generally accepted accounting principles

US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.

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All labels observed (14)

Label	Occurrences
U.S. GAAP	10
US GAAP canonical	9
U.S. Generally Accepted Accounting Principles	4
Generally Accepted Accounting Principles	3
U.S. GAAP hierarchy	2
U.S. generally accepted accounting principles	2
ASC 230 Statement of Cash Flows	1
ASC 260 Earnings Per Share	1
ASC 280 Segment Reporting	1
ASC 320 Investments—Debt and Equity Securities	1
ASC 606 Revenue from Contracts with Customers	1
Accounting Standards Codification	1
US Generally Accepted Accounting Principles	1
United States Generally Accepted Accounting Principles	1

How this entity was disambiguated

This entity first appeared as the object of triple T189054 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: US GAAP
Context triple: [TXN, filingStandard, US GAAP]

A. Sarbanes–Oxley Act of 2002
The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.
B. National Economic Accounts
The National Economic Accounts are a system of U.S. macroeconomic statistics that track aggregate measures like gross domestic product, income, and expenditure to assess overall economic performance.
C. GSA
GSA is the commonly used abbreviation for the Golden Spikes Award, an annual honor recognizing the top amateur baseball player in the United States.
D. USCP
USCP is the federal law enforcement agency responsible for protecting the U.S. Capitol complex, its members, staff, and visitors.
E. Code of Federal Regulations
The Code of Federal Regulations is the codification of the general and permanent rules and regulations issued by the departments and agencies of the United States federal government.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: US GAAP
Target entity description: US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.

A. Sarbanes–Oxley Act of 2002
The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.
B. Public Company Accounting Oversight Board
The Public Company Accounting Oversight Board is a nonprofit regulatory body in the United States that oversees the audits of public companies to protect investors and enhance the accuracy and reliability of corporate financial reporting.
C. National Economic Accounts
The National Economic Accounts are a system of U.S. macroeconomic statistics that track aggregate measures like gross domestic product, income, and expenditure to assess overall economic performance.
D. GSA
GSA is the commonly used abbreviation for the Golden Spikes Award, an annual honor recognizing the top amateur baseball player in the United States.
E. USCP
USCP is the federal law enforcement agency responsible for protecting the U.S. Capitol complex, its members, staff, and visitors.
F. None of above. chosen

Statements (105)

Predicate	Object
instanceOf	accounting standard framework ⓘ financial reporting framework ⓘ set of generally accepted accounting principles ⓘ
aimsTo	enhance transparency in financial reporting ⓘ reduce information asymmetry between management and investors ⓘ
appliesTo	U.S. private companies ⓘ U.S. public companies ⓘ not-for-profit organizations in the United States ⓘ state and local governments in certain contexts ⓘ
basisOf	accrual accounting ⓘ
codificationEffectiveFrom	2009 ⓘ
codifiedIn	FASB Accounting Standards Codification ⓘ
composedOf	Accounting Standards Codification ⓘ linked to: US GAAP
contrastedWith	IFRS ⓘ
countryOfApplication	United States ⓘ linked to: United States of America
differsFrom	International Financial Reporting Standards ⓘ
emphasizes	historical cost measurement in many areas ⓘ
enforcedBy	Securities and Exchange Commission for public companies ⓘ
fullName	United States Generally Accepted Accounting Principles ⓘ linked to: US GAAP
governs	accounting changes and error corrections ⓘ asset retirement obligations ⓘ business combination accounting ⓘ cash flow statement presentation ⓘ comprehensive income reporting ⓘ consolidation of financial statements ⓘ consolidation of majority-owned subsidiaries ⓘ consolidation of variable interest entities ⓘ contingencies and provisions ⓘ debt and equity classification ⓘ disclosure requirements in financial reports ⓘ discontinued operations reporting ⓘ earnings per share reporting ⓘ fair value measurement ⓘ financial instruments accounting ⓘ foreign currency translation ⓘ goodwill impairment testing ⓘ hedge accounting ⓘ impairment of long-lived assets ⓘ income tax accounting ⓘ insurance contract accounting ⓘ intangible assets accounting ⓘ interim financial reporting ⓘ inventory accounting ⓘ lease accounting ⓘ measurement of assets ⓘ measurement of liabilities ⓘ noncontrolling interests in consolidated financial statements ⓘ nonmonetary transactions ⓘ oil and gas accounting in certain industries ⓘ pension and other postretirement benefit accounting ⓘ preparation of financial statements ⓘ presentation of balance sheet ⓘ presentation of financial statements ⓘ presentation of income statement ⓘ presentation of statement of cash flows ⓘ presentation of statement of shareholders’ equity ⓘ recognition of expenses ⓘ recognition of revenues ⓘ related party disclosures ⓘ restructuring charges ⓘ revenue recognition for contracts with customers ⓘ segment disclosures ⓘ segment reporting ⓘ share-based payment accounting ⓘ software development cost accounting ⓘ subsequent events reporting ⓘ troubled debt restructurings ⓘ
includesConcept	comparability ⓘ conservatism ⓘ consistency ⓘ full disclosure ⓘ going concern assumption ⓘ matching principle ⓘ materiality ⓘ relevance ⓘ reliability ⓘ revenue recognition principle ⓘ
includesStandard	ASC 230 Statement of Cash Flows ⓘ linked to: US GAAP ASC 260 Earnings Per Share ⓘ linked to: US GAAP ASC 280 Segment Reporting ⓘ linked to: US GAAP ASC 320 Investments—Debt and Equity Securities ⓘ linked to: US GAAP ASC 350 Intangibles—Goodwill and Other ⓘ ASC 606 Revenue from Contracts with Customers ⓘ linked to: US GAAP ASC 718 Compensation—Stock Compensation ⓘ ASC 740 Income Taxes ⓘ ASC 805 Business Combinations ⓘ ASC 842 Leases ⓘ
influencedBy	Securities and Exchange Commission ⓘ
language	English ⓘ
objective	provide decision-useful financial information to investors and creditors ⓘ
overseenBy	Financial Accounting Foundation ⓘ
previouslyComposedOf	APB Opinions ⓘ Accounting Research Bulletins ⓘ Statements of Financial Accounting Standards ⓘ
primaryRegulator	Financial Accounting Standards Board ⓘ
requires	audit by independent auditors for most public companies ⓘ
standardSetter	Financial Accounting Standards Board ⓘ
supports	comparability of financial statements across U.S. entities ⓘ
timePerspective	primarily historical financial information ⓘ
usedBy	companies whose securities trade in U.S. public markets ⓘ many U.S. private companies ⓘ
usedFor	SEC filings ⓘ annual reports to shareholders ⓘ external financial reporting ⓘ quarterly financial reports ⓘ

How these facts were elicited

Referenced by (38)

Full triples — surface form annotated when it differs from this entity's canonical label.

TXN → filingStandard → US GAAP ⓘ

Federal Realty Investment Trust → hasReportingStandard → U.S. GAAP ⓘ

linked to: US GAAP

US GAAP → fullName → United States Generally Accepted Accounting Principles ⓘ

linked to: US GAAP

US GAAP → composedOf → Accounting Standards Codification ⓘ

linked to: US GAAP

US GAAP → includesStandard → ASC 606 Revenue from Contracts with Customers ⓘ

linked to: US GAAP

US GAAP → includesStandard → ASC 320 Investments—Debt and Equity Securities ⓘ

linked to: US GAAP

US GAAP → includesStandard → ASC 230 Statement of Cash Flows ⓘ

linked to: US GAAP

US GAAP → includesStandard → ASC 280 Segment Reporting ⓘ

linked to: US GAAP

US GAAP → includesStandard → ASC 260 Earnings Per Share ⓘ

linked to: US GAAP

DBX → hasReportingStandard → U.S. GAAP ⓘ

linked to: US GAAP

Federal Realty Investment Trust → hasReportingStandard → U.S. GAAP ⓘ

subject linked to: NYSE:FRT

linked to: US GAAP

KO → reportsInStandard → US GAAP ⓘ

Financial Accounting Standards Board → standardType → Generally Accepted Accounting Principles ⓘ

linked to: US GAAP

Statements of Financial Accounting Standards → partOf → U.S. GAAP hierarchy ⓘ

linked to: US GAAP

APB Opinions → appliesTo → U.S. generally accepted accounting principles ⓘ

linked to: US GAAP

IFRS → relatedTo → US GAAP ⓘ

International Financial Reporting Standards → relatedTo → US Generally Accepted Accounting Principles ⓘ

linked to: US GAAP

Bureau of Accountancy → usesAccountingStandard → Generally Accepted Accounting Principles ⓘ

linked to: US GAAP

SPCE → hasReportingStandard → U.S. GAAP ⓘ

linked to: US GAAP

Olin Corporation → hasReportingStandard → U.S. GAAP ⓘ

linked to: US GAAP

Public Service Enterprise Group Incorporated → hasReportingStandard → US GAAP ⓘ

subject linked to: NYSE:PEG

WBA → hasReportingStandard → US GAAP ⓘ

onsemi → regulatoryFilingStandard → US GAAP ⓘ

subject linked to: NASDAQ:ON

Accounting Principles Board → appliesTo → U.S. Generally Accepted Accounting Principles ⓘ

linked to: US GAAP

Board of Trustees of the Financial Accounting Foundation → relatedTo → U.S. Generally Accepted Accounting Principles ⓘ

linked to: US GAAP

SFAS → partOf → U.S. Generally Accepted Accounting Principles ⓘ

linked to: US GAAP

FASB Interpretations → standardSettingFramework → U.S. GAAP hierarchy ⓘ

linked to: US GAAP

Emerging Issues Task Force (EITF) Issues → appliesTo → U.S. GAAP ⓘ

linked to: US GAAP

ARB No. 51 → regulatoryDomain → U.S. GAAP ⓘ

linked to: US GAAP

ASC 810 Consolidation → appliesUnder → U.S. GAAP ⓘ

linked to: US GAAP

ASC 505 Equity → isPartOf → U.S. GAAP ⓘ

linked to: US GAAP

FASB Statements of Financial Accounting Concepts → relatedTo → U.S. Generally Accepted Accounting Principles ⓘ

linked to: US GAAP

General Principles (Topic 105) → hasTitle → Generally Accepted Accounting Principles ⓘ

linked to: US GAAP

Presentation (Topic 205) → appliesUnder → U.S. generally accepted accounting principles ⓘ

subject linked to: Presentation (Topic 205 and related)

linked to: US GAAP

SKX → reportingStandard → US GAAP ⓘ

TDY → hasReportingStandard → US GAAP ⓘ

Regulation S-X → relatedTo → U.S. GAAP ⓘ

linked to: US GAAP

Unisys Corporation → followsAccountingStandard → US GAAP ⓘ

subject linked to: UIS

All labels observed (14)

How this entity was disambiguated Show

Statements (105)

How these facts were elicited Show

Referenced by (38)

How this entity was disambiguated

How these facts were elicited