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- FASB HOME
The FASB establishes and improves standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides decision-useful information to investors and other users of financial reports
- Standards - FASB
The FASB Accounting Standards Codification ® is the single official source of authoritative, nongovernmental U S generally accepted accounting principles (GAAP)
- FASB Accounting Standards Codification®
Welcome to the FASB Accounting Standards Codification By clicking on Access below, you agree to our terms and conditions
- About the FASB
The FASB develops and issues financial accounting standards through a transparent and inclusive process intended to promote financial reporting that provides useful information to investors and others who use financial reports
- About Us - FASB
The FASB accomplishes its mission through a comprehensive and independent process that encourages broad participation, objectively considers all stakeholder views, and is subject to oversight by the Financial Accounting Foundation’s Board of Trustees
- Accounting Standards Updates Issued - FASB
The FASB Accounting Standards Codification® (FASB Codification) is the sole source of authoritative GAAP other than SEC issued rules and regulations that apply only to SEC registrants
- Projects - FASB
As a private organization serving a broad public interest, the FASB has adopted an open decision-making process that permits considerable interaction between the Board and its constituents
- Standards - FASB
The FASB makes publicly available the authoritative standards that it has issued, as well as the standards issued by its predecessors (the Accounting Principles Board and the Committee on Accounting Procedure)
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