The result was no consensus. Consensus is that this is a matter of content organization and naming that can be resolved with mergers and/or redirects if needed, but does not require deletion. Sandstein 06:36, 14 August 2016 (UTC)
This article tries to impose an Anglophone concept on all global economies, describing as an universal concept, which in fact is much more diverse.
Some jurisdictions don't have codified GAAP at all, multiple
standard accounting practices for different types of business, use one or multiple foreign and/or international standards. Apart from
US GAAP,
UK GAAP,
Canadian GAAP and possibly
nl:Belgian GAAP, these mostly aren't called "GAAP" at all.
The frameworks are also very different in scope. The
Plan Comptable Générale basically is a balance sheet, while a "German GAAP" is completely unknown – there's the
HGB-Standard though.
At the same time, the article is almost identical to
Standard accounting practice which is much better positioned as a main article to give an overview about US GAAP, UK GAAP, German HGB, the IFRS and many others standards. The "
Global standardization" section may be merged to
Standard accounting practice, otherwise
Generally Accepted Accounting Principles (capitalized) should merely be a disambiguation page for the few standard accounting practices that are actually named "GAAP".
PanchoS (
talk) 09:11, 30 July 2016 (UTC)
The result was no consensus. Consensus is that this is a matter of content organization and naming that can be resolved with mergers and/or redirects if needed, but does not require deletion. Sandstein 06:36, 14 August 2016 (UTC)
This article tries to impose an Anglophone concept on all global economies, describing as an universal concept, which in fact is much more diverse.
Some jurisdictions don't have codified GAAP at all, multiple
standard accounting practices for different types of business, use one or multiple foreign and/or international standards. Apart from
US GAAP,
UK GAAP,
Canadian GAAP and possibly
nl:Belgian GAAP, these mostly aren't called "GAAP" at all.
The frameworks are also very different in scope. The
Plan Comptable Générale basically is a balance sheet, while a "German GAAP" is completely unknown – there's the
HGB-Standard though.
At the same time, the article is almost identical to
Standard accounting practice which is much better positioned as a main article to give an overview about US GAAP, UK GAAP, German HGB, the IFRS and many others standards. The "
Global standardization" section may be merged to
Standard accounting practice, otherwise
Generally Accepted Accounting Principles (capitalized) should merely be a disambiguation page for the few standard accounting practices that are actually named "GAAP".
PanchoS (
talk) 09:11, 30 July 2016 (UTC)