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GAAP-IFRS. Theory and practice of financial and management accounting
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US GAAP |
Basic US GAAP Chart of Accounts. Cash and Short-term Investments. Cash and Cash Equivalents. Raw Materials and Supplies. Finished Goods and Merchandise. Accrued and Deferred Items. Other Assets, Unclassified. Other Accrued and Deferred Items. Notes and Receivables Classified as Investments. Property, Plant and Equipment. Land, Buildings and Improvements. Other Property, Plant and Equipment. Other and Temporary Assets. Prepaid and Other Accrued Assets. Assets Held for Disposal. Restricted Cash, Investments.
