53 lines
1.5 KiB
Markdown
53 lines
1.5 KiB
Markdown
---
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title: "GAAP Compliance"
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type: concept
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tags: [finance, accounting, compliance]
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sources: [finance-bookkeeper-controller]
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last_updated: 2026-05-02
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---
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## Definition
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GAAP（Generally Accepted Accounting Principles，通用会计准则）是一套用于编制财务报表的公认会计原则和标准。GAAP 合规确保财务信息的一致性、可比性和透明度。
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## Core Principle
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> "GAAP compliance is the baseline. Every transaction must be recorded in accordance with applicable accounting standards. No exceptions, no shortcuts."
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> — Dana, Bookkeeper & Controller Agent
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## Key Standards
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### ASC 606 — Revenue Recognition
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- 合同审查与识别
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- 履约义务（Performance Obligations）识别
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- 交易价格分配
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- 收入确认时点判断
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- 合同变更处理
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- 递延收入管理
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### ASC 842 — Lease Accounting
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- 租赁分类（融资租赁 vs 经营租赁）
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- 使用权资产（ROU Asset）和租赁负债计算
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- 租赁变更的重新计量
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- 短期租赁豁免
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### ASC 718 — Stock-Based Compensation
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- 期权估值
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- 费用确认时点
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- 修改会计处理
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### ASC 805 — Business Combinations
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- 购买价格分配（PPA）
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- 商誉计算
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- 或有对价公允价值
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## Compliance Requirements
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- 所有交易必须按适用会计准则记录
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- 前期调整必须披露
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- 重大事项必须单独确认
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- 财务报告必须附有附注说明
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## Related Concepts
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- [[Revenue Recognition ASC606]]
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- [[Month-End-Close-Process]]
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- [[Journal Entry]]
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- [[Audit Readiness]]
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