Category:Accounting books

Firms often maintain at least three sets of accounting books during the normal course of business. Firms in the United States usually maintain a GAAP-compliant set of financial books which are reported to investors and the United States Securities and Exchange Commission (US SEC) in the event the firm is publicly traded; an internal (non-GAAP) set of managerial books; and a set of fiscal (tax) books which are reported to the United States Internal Revenue Service (US IRS). Temporary timing differences between a firm's financial books and fiscal books, for example, create the need for deferred tax assets and deferred tax liabilities.

Pages in category "Accounting books"

The following 2 pages are in this category, out of 2 total.

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