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Financial Accounting Standards Board - Definition and Overview |
| Related Words: Accountancy, Analysis, Annual, Audit, Auditing, Bookkeeping, Braking, Brief, Census, Computation, Counting, Enumeration, Foliation |
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The Financial Accounting Standards Board is a major organization to develop Generally Accepted Accounting Principles in the United States (US GAAP) along with SEC, AICPA, and GASB. It was created in 1973 and replaced its predecessor, the Accounting Principles Board and the Committee on Accounting Procedure of the American Institute of Certified Public Accountants, which was the former's predecessor. The federal organization is responsible for maintaining independent standards in accounting, the powers of which come from the Congress. Some of work is evaluating how financial workers should handle stock options. The board's current (2004) chairman is Robert H. Herz.
See also
- FASB Interpretation Number (FIN)
- Financial Accounting Standards (FAS)
Issues
Associations
External links
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Example Usage of Accounting |
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