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Enroll for certified us gaap professional course by vskills online & get a certificate. Take a deep dive into the operating practices, accounting methodology, and regulatory environment of the insurance industry. Many businesses face particular challenges with specific us gaap standards, whether that is asc 606 revenue or asc 842 leases. Us based companies are required to follow the us generally accepted accounting principles (us gaap) issued by the financial accounting standards board (fasb).