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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
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

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Actualitzacions: April 2024

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