Is There a Gap in Your Knowledge of Gaap?

Posted: 21 May 2003

See all articles by Stephen R. Moehrle

Stephen R. Moehrle

University of Missouri at Saint Louis - Accounting Area

Jennifer A. Reynolds-Moehrle

University of Missouri at Saint Louis - Accounting Area

Wilbur Tomlinson

Armstrong Teasdale LLP

Abstract

As recent accounting scandals have demonstrated, an understanding of the accounting rules underlying financial information is important before analysts or users of financial statements rely on that information. Accounting guidance comes from numerous sources. We summarize the sources of generally accepted accounting principles, explain the hierarchy of these sources of guidance, and indicate where analysts and users of financial statements can find the electronic and printed texts of the rules.

Keywords: Financial Statement Analysis: financial accounting standards, Financial Statement Analysis: accounting and financial reporting issues, Equity Investments: fundamental analysis and valuation models

JEL Classification: G29, M41, M44

Suggested Citation

Moehrle, Stephen R. and Reynolds-Moehrle, Jennifer A. and Tomlinson, Wilbur, Is There a Gap in Your Knowledge of Gaap?. Available at SSRN: https://ssrn.com/abstract=377401

Stephen R. Moehrle (Contact Author)

University of Missouri at Saint Louis - Accounting Area ( email )

8001 Natural Bridge Road
St. Louis, MO 63121
United States
314-516-6142 (Phone)
314-516-6420 (Fax)

Jennifer A. Reynolds-Moehrle

University of Missouri at Saint Louis - Accounting Area ( email )

8001 Natural Bridge Road
St. Louis, MO 63121
United States
314-516-6764 (Phone)
314-516-6420 (Fax)

Wilbur Tomlinson

Armstrong Teasdale LLP ( email )

One Metropolitan Square, Suite 2600
211 North Broadway
St. Louis, MO 63102-2740
United States
314-621-5070 EXT: 7374 (Phone)
31-621-5065 (Fax)

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