Generally accepted accounting principles are: a. general rules for accounting for transactions occurring in a business enterprise established by the pcaob. b. specific rules for accounting for transactions occurring in a business enterprise established by fasb. c. specific rules for accounting for transactions occurring in a business enterprise established by the sec. d. general rules for accounting for transactions occurring in a business enterprise established by the aicpa.

B. specific rules for accounting for transactions occurring in a business enterprise established by FASB.

Explanation:

An accounting principle is an axiom of doctrines and theories relating to accounting disciplines and is therefore unchanging in time and space. As accounting practice and accounting science were organized and structured, researchers sought to identify and compile the guiding principles, in particular the function of recording all facts affecting an entity's assets. Accounting principles have become rules to be followed and accepted by everyone, and today they constitute the main theory that underpins and underlies accounting.

Generally accepted accounting principles are specific rules for accounting for transactions that occur in a company established by the FASB.

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