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Accounting standard
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==Accounting standards by nation== * [[Canada]] – [[Generally Accepted Accounting Principles (Canada)|Generally Accepted Accounting Principles (Canada)]] * [[China]] – [[Chinese Accounting Standards]] (''Zhōngguó qǐyè kuàijì zhǔnzé'' 中国企业会计准则) * [[France]] – [[French generally accepted accounting principles|Generally Accepted Accounting Practice (''Plan Comptable Général'')]] * [[Germany]] – [[:de:Grundsätze ordnungsmäßiger Buchführung|Generally Accepted Accounting Practice (''Grundsätze ordnungsmäßiger Buchführung'')]] * [[India]] – [[Indian Accounting Standards|Indian Accounting Standards (Ind_AS)]]<ref>{{cite web | url=https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-standards.html#:~:text=The%20Indian%20Accounting%20Standards%20(Ind,held%20by%20the%20IFRS%20Foundation | title=Accounting Standards }}</ref> can be used by Any Company within the rules and regulations under [[Companies Act 2013|Companies Act,2013]] And [[Generally Accepted Accounting Principles (United States)|Generally Accepted Accounting Principles (USA)]] is used by Foreign and Multinational company in India * [[Italy]] – [[:it:Principi contabili nazionali|Principi contabili nazionali]] * [[Accountancy in Luxembourg|Luxembourg - Luxembourg Generally Accepted Accounting Principles (Lux GAAP)]] * [[Nepal]] – [[Nepal Financial Reporting Standards]] * [[Russia]] – [[Russian GAAP]] * [[Sweden]] – [[BAS (accounting)]] * [[Switzerland]] – [https://www.fer.ch/en/standards/ Swiss GAAP FER (''Fachempfehlungen zur Rechnungslegung'')] * [[Turkey]] – Uniform Accounting Plan (Turkey) * [[United Kingdom]] – [[Generally Accepted Accounting Practice (UK)]] * [[United States]] – [[Generally Accepted Accounting Principles (United States)]] Domestic firms typically report in this format. Foreign firms that trade in the U.S. typically report in IFRS format (below). [[Statutory accounting principles]] are for insurance companies in the US.
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