Accounting Standards

---
name: financial-analysis-accounting-standards
description: 'Sub-skill of financial-analysis: Accounting Standards (+3).'
version: 1.0.0
category: engineering
type: reference
scripts_exempt: true
---

# Accounting Standards (+3)

## Accounting Standards


- **US GAAP**: Generally Accepted Accounting Principles
- **IFRS**: International Financial Reporting Standards
- **FASB**: Financial Accounting Standards Board guidelines
- **SEC Reporting**: 10-K, 10-Q, 8-K requirements
- **Audit Standards**: PCAOB, internal controls, SOX compliance

## Financial Regulations


- **Basel III/IV**: Capital requirements, liquidity ratios
- **Dodd-Frank**: Volcker rule, stress testing, derivatives regulation
- **MiFID II**: Market structure, transparency, investor protection
- **Solvency II**: Insurance capital requirements
- **GDPR**: Data protection in financial services

## Market Standards


- **GIPS**: Global Investment Performance Standards
- **CFA Standards**: Code of Ethics and Standards of Professional Conduct
- **ISDA**: Derivatives documentation and standards
- **FIX Protocol**: Electronic trading communications
- **XBRL**: Financial reporting taxonomy

## Sustainability Standards


- **TCFD**: Task Force on Climate-related Financial Disclosures
- **GRI Standards**: Global Reporting Initiative
- **ISO 50001**: Energy management systems