When organizing accounting at enterprises, special attention is traditionally paid to the principles, methods and forms of its organization. The development of a globalized economy has led to the need for a unified approach to accounting at the international level in order to ensure the comparability of information contained in the statements of companies from different countries.
The First World Congress of Accountants was held in St. Louis, USA, in 1904. In the early 1930s. in the USA, they were engaged in the development of a system of national accounting and reporting standards, which have become the largest enterprises on a voluntary basis. This was the beginning of the emergence of the GAAP system - Generally Accepted Accounting Principles (GAAP), which is used today.
These standards have been developed by professional accounting organizations. In addition to the United States, they began to be used in England, Canada, Italy, Mexico and other countries. Despite the fact that in e...
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