Ga. Comp. R. & Regs. R. 20-2-.10 - Generally Accepted Accounting Principles

"Generally accepted accounting principles" shall be deemed and construed to mean accounting principles or standards generally accepted in the United States, including, but not limited to, Accounting Principles Board Opinions as published by the American Institute of Certified Public Accountants and Statement of Financial Accounting Standards, as published by the Financial Accounting Standards Board.


Ga. Comp. R. & Regs. R. 20-2-.10
O.C.G.A. Secs. 43-3-2, 43-3-8.
Original Rule entitled "Office" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978. Repealed: New Rule entitled "Generally Accepted Accounting Principles" adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009. Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.

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