With the increasing intertwining of international companies and markets due to globalization, the traditional German accounting standards will also need to open up further to international accounting frameworks. In the interdisciplinary work "Generally Accepted Accounting Principles: On the Significance and System Formation of the Accounting Rules of the USA," a systematic evaluation of the accounting framework of the USA is undertaken, going beyond the presentation of the relevant individual standards (the generally accepted accounting principles). The aim of the work is to achieve a deeper understanding of the institutional differences between the two accounting systems and their manifestations in the relevant accounting and disclosure regulations. In the first part, the methods of determination shaped by technical standards of the generally accepted accounting principles will be discussed.