What does non GAAP mean, do accounting standards and financial principles coexist

Accounting standards are divided into general and non-general, the general standard is that all enterprises can use, and the non-general accounting standard means that an enterprise has an enterprise accounting standard, such as the construction industry has a special accounting standard for the construction industry, and the commodity circulation has a special accounting standard for commodity circulation.

Small Business Accounting Standards.

The Accounting Standards for Small Enterprises are applicable to those established in accordance with the law within the territory of the People's Republic of China and in accordance with the Provisions on the Classification Standards for Small and Medium-sized Enterprises.

Small Businesses as Provided.

Standard enterprise.

The following three categories of small businesses are excluded:

1. ** or bonds are publicly traded in the market.

2. Financial institutions or other small enterprises of a financial nature.

3. Parent companies and subsidiaries within the enterprise group.

The definitions of enterprise groups, parent companies and subsidiaries in the preceding paragraph are the same as those of the Accounting Standards for Business Enterprises.

Normative nature. 1. Normative.

With accounting standards, accountants are doing their accounting.

There is a common standard to follow, and accounting work in all walks of life can be carried out on the basis of the same standard. In this way, the accounting behavior can be standardized, and the accounting information provided by the accountants has a wide range of consistency and comparability, which greatly improves the quality of the accounting information.

2. Authoritative.

The formulation, issuance and implementation of accounting standards are carried out by certain authorities, which can be the legislative or executive branches of the state, or the accounting profession authorized by them. The reason why accounting standards can be used as the norms that must be observed in accounting work and the criterion for handling accounting business. One of the key factors is its authority.

3. Developmental.

Accounting standards are formed by people's theoretical generalization of accounting practices in a certain socio-economic environment. Accounting standards are relatively stable, but with the development and change of the social and economic environment, accounting standards must also change accordingly, and be revised, enriched and eliminated accordingly.

4. Integration of theory and practice.

Accounting standards are the theoretical basis for guiding accounting practice, and accounting standards are the product of the combination of accounting theory and accounting practice. Some of the content of accounting standards comes from theoretical deduction, some from practical induction, and some from the state's guidelines and policies on accounting work, but these must be tested by practice.

Encyclopedia - Accounting Standards.

Encyclopedia - Accounting Standards for Business Enterprises.

Encyclopedia - US GAAP.

Accounting standards are divided into generic and non-generic.

The general one is that all enterprises can use it, but the non-universal accounting standards are not universal, and an enterprise has a kind of enterprise accounting standards, such as the construction industry, which has special accounting standards for the construction industry, and the accounting standards for commodity circulation.

Do you understand.

Accounting standards are divided into generic and non-generic, and non-GAAP is only one of them.

Accounting standards are the rules and guidelines for accountants to engage in accounting work. According to the nature of the business of the user unit, accounting standards can be divided into accounting standards for for-profit organizations and accounting standards for non-profit organizations.

In 2006, 38 specific standards of China's accounting standards for business enterprises were issued, and 3 were issued in 2014, for a total of 41.

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