U.S. GAAP or the U.S. General Accepted Accounting Principles är god redovisningssed för bolag i USA. Reporting under U.S. GAAP is not allowed for a legal accounts in Sweden. Many Swedish companies produce, however, in addition to financial statements prepared in accordance with generally accepted accounting principles in Sweden alternative U.S. GAAP financial statements for reporting to U.S. holders or to publish on the U.S. stock market.