№ lp_2_3_36092
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Year: 2024
Note: Region / city
Topic: U.S. GAAP, Accounting Standards Updates
Document type: Quarterly update
Organization: Deloitte
Target audience: Professionals in accounting and finance
Period of validity: March 2024
Date of changes: March 2024
Context: A quarterly update to the U.S. GAAP checklist reflecting the most recent changes in accounting standards, issued by FASB for the first quarter of 2024.
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Accounting Grade 10 Notes on Generally Accepted Accounting Practice (GAAP) and Financial Statement Principles
Year: 2026
Region / Country: South Africa
Topic: Accounting Principles and GAAP
Document Type: Educational Notes
Organization: South African Institute of Chartered Accountants (SAICA)
Target Audience: Grade 10 students
Period Covered: Current accounting practices and GAAP integration
Standards Referenced: International Financial Reporting Standards (IFRS)
SAMPLE GAAP CITY INDEPENDENT AUDITOR’S REPORTS BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS JUNE 30, 2024
Year: 2024
Region / City: Des Moines, Iowa
Subject: Financial Audits, Governmental Accounting
Document Type: Audit Report
Institution / Organization: Office of Auditor of State
Author: Rob Sand, Auditor of State
Target Audience: Governmental auditors, local governments
Period of Validity: 2024
Date of Approval: N/A
Date of Changes: N/A
Note: Context
GAAP Waiver Procedures under K.S.A. 75-1120a(a) for Municipalities in Kansas
Jurisdiction: Kansas
Legal Basis: K.S.A. 75-1120a(a) and K.S.A. 75-1120a(c)(1)
Subject: Waiver of generally accepted accounting principles (GAAP) requirement
Document Type: Procedural guidance and sample resolution
Applicable Entities: Municipalities (except community colleges)
Issuing Authority Referenced: Governing body of a municipality
Related Authority: Director of Accounts and Reports
Fiscal Scope: Annual fiscal year waiver
Financial Reporting Basis: Cash receipts and disbursements adjusted for compliance with Kansas cash basis and budget laws
Adoption Requirement: Annual resolution specifying fiscal year
Comparison of INPAG Exposure Draft and UK-Irish GAAP and the Charities SORP (FRS102)
Title: Comparison of INPAG Exposure Draft and UK-Irish GAAP and the Charities SORP (FRS102)
Subject: International Non-Profit Accounting Guidance (INPAG) and UK-Irish Generally Accepted Accounting Practice (GAAP)
Type of document: Analytical paper
Scope: Comparison of accounting frameworks for non-profit organisations
Jurisdiction: United Kingdom and Republic of Ireland
Frameworks referenced: INPAG, FRS102, FRS100, Charities SORP (FRS102), IFRS for SMEs
Consultation period referenced: 2023–2025
Intended audience: Practitioners working in the non-profit sector and advisers to non-profit clients
Structure: Part A – Conclusions; Part B – Analysis; Part C – Engagement with INPAG development
Methodology: Comparative review of exposure draft proposals and existing GAAP requirements
Generally Accepted Accounting Principles (GAAP) Notes to the Financial Statements
Year: 20XW-20XX
Region/City: (Name of School District)
Subject: Financial Reporting, Accounting Policies, Governmental Funds
Document Type: Notes to the Financial Statements
Organization: (Name of School District)
Target Audience: Stakeholders, Government Officials, Accountants
Period of Effectiveness: September 1, 20XW - August 31, 20XX
Date of Approval: September 1, 20XW
Date of Amendments: N/A
Topics: UpdateUS QuarterMarch GAAP