Comptabilitat als Estats Units d'Amèrica

Accounting Rules

Tax Year

Corporations may adopt any 12 month fiscal year ending on the last day of the month. Individuals use the calendar year, unless a fiscal year is elected.

Accounting Standards

Accounting in the U.S. is based on domestic standards defined by:
- The United States Securities and Exchange Commission (SEC)
- The Financial Accounting Standards Board (FASB)
- The Governmental Accounting Standards Board (GASB)
- The Federal Accounting Standards Advisory Board (FASAB)

Accounting Regulation Bodies

AICPA
GASB

Accounting Reports

Annual report, including the income statement and the balance sheet, along with supporting CPA notes. The report must be filed on a quarterly basis (10 K) with the SEC.

Publication Requirements

According to the S-X rule of the SEC (Securities and Exchange Commission), all companies which make an initial public offering have to present an information file (called '10 K' for American companies and '20 F' for foreign companies) annually to the SEC. Companies quoted on the stock-exchange must publish their accounts.

Professional Accountancy Bodies

The American Institute of Certified Public Accountants
National Association of State Boards of Accountancy
American Accounting Association

Certification and Auditing

Companies are required to seek a statutory auditor to conduct an annual audit of the financial health of their organisation. You can contact: Public Company Accounting Oversight Board, Deloitte, Ernst & Young, KPMG or PricewaterhouseCoopers

Accounting News