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We will begin by understanding Generally Accepted Accounting Principles (GAAP).  Our authors Swayne, Duncan & Ginter (2013) tell us that "In the United States GAAP is developed by the Financial Accounting Standards Board (FASB) and internationally the GAAP is developed by the International Financial Accounting Standards Board (IASB). 

 

Can you describe GAAP guidelines? How are they applied to general accounting?

 

Swayne, L. E., Duncan, W. J., & Ginter, P. M. (2013). Strategic management of health care organizations (7th ed.). Hoboken, NJ: Wiley.