GAAPviitekehysten
GAAPviitekehysten refers to the frameworks or structures that underlie Generally Accepted Accounting Principles (GAAP). These frameworks provide the foundational concepts and principles that guide the development and application of accounting standards. They are not accounting standards themselves, but rather a conceptual basis for creating those standards.
The purpose of a GAAPviitekehys is to ensure that financial reporting is consistent, comparable, and transparent.
Different countries or regions may have their own specific GAAPviitekehysten. For example, the United States has