Isimutiy n akkoz azzamanan n accounting daɣ GAAP
Context:I ag-ad n ittusan wi maqqornen d ijjuch n samalan wi maqqornen, GAAP ila akkoz n amedran win alasal, akkoz n ichiritan win alasal d akkoz n alxadudan win alasal  Tifert tan Assəbdad ən ašəɣəlan: assədətu as ašəɣəlan eqal ebdan ad imanan ənes meɣ ad ašəɣəlan iyad. Alqim d alqim ilzam ad izlay jir alqim tan win addinat Going Concern: eɣna as taɣuche tijja daɣ alxidmat s alwaq war n ila akayad Awen eɣra tikarsiwen n asidu n azruf, afanaz d amortisation A fal derhan n asuj eqqal a illan ɣas, mirda wen war eqqel a fal ijja Taɣuche ten ad ti ilkem i ad ti illa daɣ ihandagan wi war n ila akayad Tazujicht tan Monetary Unit: t amos as azruf azzuken ad eqqil tazujicht tan amarad FASB ijraw alqim wan isim n dollar wan Amrik chund taqqimt n azruf n akatab war n ikrich afanaz n azruf Tazujicht n azzaman: t amos as timachɣulen tin tamazduq addobat nat anmizlay n azzamanan n azzaman Almaɣna tan Tazujicht tan alqim wan attarex: tadhil i taggayen ad ikfu nat isalan fal alqim wan asidu n isuj d alqim wan hebu ohun alqim n hebu olaɣan Edag wen ehak isalan olaɣnen (ijan alwaq n ihuk n alqim n hebu eɣchadan tolas war n ila almaɣna) mucham war oɣed hullan Daɣ awen ille tazujicht i axadam n alqim tan olaɣnen Ijjit n azruf d alqim tan win hebu eqqal amarad alqim tan win hebu Tazujicht n musnat n azruf: ijja ɣur is as taggayen ilzam nat ad iktab nat azruf alwaq wa id ijjan mucham war ilkem alwaq wa id ijrawan Azruf wan azruf war ila assahat fal musnat n riba tan Awen eqqal titbaqqet n accounting fal accrual basis Dǎɣ amsuɣəl, agudendǎɣ, ɣor amsuɣəl, assuhu ad atwəl as ijji ən assuhu adobat adiqil ayknan, agud as eqal ayknan meɣ war eqel ayknan. Awen ilkam i alxidmat tan conservatism mucham izjar id alxidmat tan aharoj olaɣan fal as asukni n riba tan d riba tan war oɣed s immik wa s asukni n alɣillas Tənna ən assəməsədəw: ijitan ilzamən atwəsəkən as ijitan as alməɣna as assəməsədəw adobat atwətkəl. Alqim tan war ikna daɣ alwaq wa id ijja alxidmat meɣ alwaq wa id eɣna harat mucham alwaq wa id alxidmat meɣ harat ikfan iddikud net i al-aqtisad A fal war t illa assaɣ id arabax addobat ad eqqil asuj n alqim chund alqim i azzaman wan uchray (almital alqim tan win biro tan d alqim tan iyyad n alxidmat) Tamusne ten tadobat alqim ogaran aśuhu ən tanfo əd əšiɣilan atiwasanen (as itagan awa eqalan ayfan fal agaraw ən azruf). Amadhal d alqim n ilalan wi atwakasnen aqqalan almital tan olaɣnen n iji n achareɣa ten Almaɣna n asuj n isalan fuk: iddikud d ich-ikilan n isalan wi s addobat asuj ilzam ti ad ijja addabara ijjan fal amiyiz n afanaz fal as iddikud maqqoran n isalan azilzam ti ajjen i amukin d axadam Isalan wi atiwazaynen ilzam tan ad aqqilan a iknan iji n nefran daɣ alwaq wa id ardahan fal alqim Isalan ijan daɣ taɣissa n isalan win azruf, daɣ afissar tan meɣ isalan wi ilkamnen Alxadudan Tazujicht: isalan win azruf n taggayt id ijjan accountants ilzam tan ad aqqilan fal asidutti n tiditt Tazujicht n titbaqqet: almaɣna n titbaqqet ilzam ti ad at-w-aɣir alwaq wa id eqqalan isalan Harat eqal sund ahusken agud wa adobat adigriwan adabara ən awadəm atiwazayan. Tazujicht n tulaɣay: taggayt t axdam s tazujicht d tikarsiwen n asuj olahan daɣ azzaman s azzaman Tənna tan təmuqunt: agud wa nətilan gar əsin liɣitan, wa ilan əmik wa ogaran aśuhu eqal liɣitan wi anihagan adiqilan atilan (anhiy tanmirda ən təmuqunt) Alxidmat tan aɣazan n isalan win azruf: alfayda tan n isalan win azruf ilzam ad oɣed tolas a ojjaran alqim tan wi id eqqalan ijji n isalan win azruf
Tiɣir tin akkoz n accounting daɣ GAAP aqqalan: 1. azuk wan alɣalim Almaɣna wan alqim wan attarex: Accounting d reporting n asuj d alqim n asidu ohun alqim n hebu olaɣan 2. azuk wan issin Tazujicht n musnat n azruf: azruf wan akatab alwaq wa id eqqalan azruf ohun a ijrawan 3. azuk wan issin Tənna ən assənəhəj: ijitan ilzamən ad atwəjan ad ijitan 4. azuk wan issin Almaɣna wan asukni n isalan fuk: iddikud n isalan win asukni ilzam ti ad ijja fal amiyiz n amiyiz jir alqim d afaham