US GAAP 是什麼來的 ? 是否 美國 taxation ?

US GAAP 長寫係 Generally Accepted Accounting Principles in the United States~
係美國0既accounting standard, 好多國家及外國公司都會以US GAAP作為佢地ACCOUNTING STANDARD
不過現在比較少, 因為全球國際化的關係, 好多公司同國家都會用IAS (International Accounting Standard)

而香港都有香港0既accounting standard, 即HKAS

US GAAP並非係US TAXATION, US GAAP同TAXATION都有一些間接關係, 例如計稅時, depreciation就係一個例子, 當間公司choose佢地0既accounting standard時, 其中standard會state0左 depreciation method, amortization, 咁間公司 d asset就要follow返個standard去計算出黎
另外, 仲有一些例子, 如lease, stock valuation等等

The full name of US GAAP is United States' Generally Accepted Accounting Standard. Obviously, it is used as a guidence for accounting treating instead of taxation. But inside in, there is a standard providing guidence for accounting treatment of taxation, including deferred tax asset and liability.