Anweisung zum Ausfüllen

As a person involved in our company's financial reporting process, you are being asked to complete and sign the attached representation letter, which asks you to identify compliance with certain key financial reporting measures. Our CEO and CFOs must certify to external parties that our financial statements “fairly present” the Company’s results of operations and financial condition for the period specified. The financial condition is not “fairly presented” unless all information necessary to understand the financial condition and results of operations is included in the report, regardless of whether such information is required by Generally Accepted Accounting Principles. (US GAAP)

kennt jemand den offiziellen Ausdruck? Muss ja in US GAAP definiert sein.
Wer kann ein gutes Finanzwörterbuch zu US GAAP empfehlen? Im Schäfer finde ich nichts. Vorab tausend Dank!