Fingqa izimiso ezine eziyisisekelo ze-GAAP accounting
Context:Ukuze kufinyelelwe imigomo eyisisekelo futhi kusetshenziswe izimfanelo eziyisisekelo, i-GAAP inezinkolelo ezine eziyisisekelo, izimiso ezine eziyisisekelo, nemingcele emine eyisisekelo.  Ukuqagela Inhlangano yebhizinisi: kucatshangwa ukuthi ibhizinisi lihlukile kubanikazi balo noma kwamanye amabhizinisi. Imali engenayo nezindleko kufanele zihlukaniswe nezindleko zomuntu siqu. I-Going Concern: icabanga ukuthi ibhizinisi lizosebenza unomphela. Lokhu kuqinisekisa izindlela zokwenziwa kwempahla, ukwehliswa kwentengo, kanye nokukhokhiswa kwemali. Kuphela lapho ukuqedwa kuqinisekile lokhu kucabanga akusebenzi. Ibhizinisi lizoqhubeka likhona esikhathini esizayo esingalindelekile. Isimiso Seyunithi Yezimali: sicabanga ukuthi imali ezinzile iyoba iyunithi yokurekhoda. I-FASB yamukela inani eliyisisekelo leDola laseMelika njengeyunithi yemali yokurekhoda engalungiselelwe ukwehla kwamandla emali. Umgomo wesikhathi: kusho ukuthi imisebenzi yezomnotho yebhizinisi ingahlukaniswa ibe yizikhathi zesikhathi. Izimiso Umgomo wezindleko zomlando: udinga ukuthi izinkampani zibhale futhi zibike izindleko zokutholwa kwempahla nezikweletu kunenani elifanele lemakethe. Lo mgomo uhlinzeka ngolwazi oluthembekile (olususa ithuba lokunikeza amanani emakethe angahle abe nokuchema), kodwa hhayi olufanele kakhulu. Ngakho kunomkhuba wokusebenzisa amanani alinganayo. Iningi lezikweletu namasheya manje sekubikwa ngenani lasemakethe. Umgomo wokubalwa kwemali engenayo: uthi izinkampani kufanele zibhale imali engenayo lapho itholakele kodwa hhayi lapho itholakele. Ukugeleza kwemali akunamthelela ekubonisweni kwemali engenayo. Lokhu kuyisici esiyinhloko sokubalwa kwemali esekelwe ekuzuzeni. Kodwa-ke, ngokuphambene nalokho, ukulahleka kufanele kwaziwe lapho kwenzeka cishe, kungakhathaliseki ukuthi kwenzeke ngempela noma cha. Lokhu kuhambisana nomkhawulo wokulondoloza, nokho kuletha ukungqubuzana nomkhawulo wokuvumelana, ngoba ukubonisa imali engenayo / inzuzo akuhambisani nendlela ukulahlekelwa okubonakaliswa ngayo. Isimiso sokufanisa: izindleko kufanele zifaniswe nemali engenayo uma nje kunengqondo ukwenza kanjalo. Izindleko azibonwa lapho umsebenzi wenziwa, noma lapho umkhiqizo ukhiqizwa, kodwa lapho umsebenzi noma umkhiqizo unikela ngempela emalini engenayo. Kuphela uma kungekho ukuxhumana nemali engenayo okungatholakala, izindleko zingakhokhiswa njengezindleko zenkathi yamanje (isibonelo, amaholo ehhovisi nezinye izindleko zokuphatha). Lesi simiso sivumela ukuhlolwa okungcono kwenzuzo yangempela nokusebenza (kubonisa ukuthi kungakanani okusetshenzisiwe ukuthola imali engenayo). Ukwehla kwamandla emali kanye nezindleko zezimpahla ezithengisiwe kuyizibonelo ezinhle zokusetshenziswa kwalesi simiso. Umgomo wokudalulwa okugcwele: Inani nezinhlobo zolwazi oludalulwayo kufanele kunqunywe ngokusekelwe ekuhlaziyweni kokuhwebelana njengoba inani elikhulu lolwazi libiza kakhulu ukulungiselela nokusebenzisa. Ukwaziswa okuveziwe kufanele kwanele ukwenza isinqumo ngenkathi kugcinwa izindleko ezifanelekile. Imininingwane yethulwa emzimbeni oyinhloko wezitatimende zezimali, emibhalweni noma njengemininingwane eyengeziwe Imingcele Isimiso sokungaguquguquki: Izitatimende zezimali zenkampani ezihlinzekwa abacwaningi mabhuku kufanele zisekelwe ebufakazini obuqondile. Isimiso sokubaluleka: Ukubaluleka kwento ethile kufanele kucatshangelwe lapho kubikwa. Into ibhekwa njengebalulekile uma ingathinta isinqumo somuntu onengqondo. Isimiso sokuvumelana: Inkampani isebenzisa izimiso nezindlela zokubalwa kwezimali ezifanayo kusuka enkathini kuya enkathini. Isimiso sokulondoloza: Lapho ukhetha phakathi kwezixazululo ezimbili, lowo onemiphumela engathandeki kakhulu yisisombululo okufanele sikhethwe (bheka isivumelwano sokulondoloza) Ukuvinjelwa kwezindleko: Izinzuzo zokubika ulwazi lwezezimali kufanele zifaneleke futhi zibe ngaphezulu kunezindleko ezibekwe ekunikezeni lolo lwazi.
Izimiso ezine eziyisisekelo ze-GAAP accounting yilezi: 1. Izinkomo Isimiso Sokubiza Ngezindleko Zomlando: Ukubalwa kwezimali nokubikwa kwempahla nezikweletu izindleko zokutholwa esikhundleni senani lazo elifanele emakethe 2. Izingelosi Isimiso Sokubalwa Kwemali Engenayo: Bhala imali engenayo uma itholakale esikhundleni sokuthi itholwe 3. Izindaba Ezinhle Isimiso sokufanisa: Izindleko kufanele zihambisane nemali engenayo 4. Izidakamizwa Umgomo Wokuvezwa Okugcwele: Inani lemininingwane edalulwayo kumele lisuselwe ekuhlaziyweni kokuhwebelana phakathi kwezindleko nokungafihli lutho