GAAP, for the uninitiate, is Generally Accepted Accounting Principles, which 
sounds pretty subjective but they're fairly well understood and documented 
although they change slightly from year to year.  But since I don't know what 
DFP is I can't comment further.

---
Bob Bridges, [email protected], cell 336 382-7313
...who finished his degree in Accounting but went on into programming after 
college and never looked back

/* A lie goes half way round the world before the truth can get its pants on. 
-- Winston Churchill */

-----Original Message-----
From: IBM Mainframe Discussion List <[email protected]> On Behalf Of 
Paul Gilmartin
Sent: Thursday, January 27, 2022 20:24

Why  not BFP or HFP?  Is it a requirement for GAAP compliance of intermediate 
results?

I have long suspected that GAAP was the most plausible (but not rational, IMO) 
motivation for DFP

I believe that enforcing GAAP on intermediate results gives a less accurate 
ultimate result -- it's just identical to what quill pen and parchment would 
have given.

--- On Thu, 27 Jan 2022 18:32:03 -0500, Tony Harminc wrote:
>Still, there are nine (9) significant digits to those rates - beats 
>Cowlishaw's 5-digit tax rates on a phone call.Try that in binary FP.
>For that matter, try calculating the total bill across the city using 
>traditional packed decimal.

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