The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted...
37 KB (3,947 words) - 17:50, 20 May 2025
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards...
41 KB (4,625 words) - 17:37, 15 June 2025
Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers to develop sustainability accounting standards. Investors...
43 KB (4,433 words) - 21:49, 19 November 2024
The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments...
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Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This...
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The International Accounting Standards Board (IASB) is the independent accounting standard-setting body of the IFRS Foundation. The IASB was founded on...
10 KB (1,023 words) - 03:25, 30 January 2025
several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting...
52 KB (4,872 words) - 06:40, 9 June 2025
accounting standard used by companies based in the United States. The Financial Accounting Standards Board (FASB) publishes and maintains the Accounting Standards...
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Shift to Accrual Accounting Forecast to Continue". "The Limitations Of Accounting Standards – Financial Yard". "Accounting Standards". "AcSB Confirms...
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Accounting Standard (abbreviated as Ind_AS) is the accounting standard adopted by companies in India and issued under the supervision of Accounting Standards...
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finances of its standard-setting Boards, the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB), and their...
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820 List of FASB pronouncements Financial Accounting Standards Board. News Release, 07/01/09. "FASB Accounting Standards CodificationTM Notice to Constituents...
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Accounting for leases in the United States is regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number...
25 KB (3,415 words) - 12:09, 31 July 2023
Chinese accounting standards are the accounting rules used in mainland China. As of February 2010, the Chinese accounting standard systems is composed...
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Throughput accounting (TA) is a principle-based and simplified management accounting approach that provides managers with decision support information...
14 KB (1,802 words) - 05:41, 23 February 2025
International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation. The IFRS include The Conceptual Framework for Financial Reporting;...
17 KB (218 words) - 08:04, 2 December 2024
Earnings per share (category Financial ratios)
commonly used to price stocks. In the United States, the Financial Accounting Standards Board (FASB) requires EPS information for the four major categories...
9 KB (1,038 words) - 05:30, 14 March 2025
International Financial Reporting Standards (IFRS Standards), through the International Accounting Standards Board (IASB) for accounting standards and the International...
11 KB (902 words) - 01:38, 18 March 2025
the United States, the Financial Accounting Standards Board (FASB) is working with the International Accounting Standards Board (IASB) to reduce or eliminate...
18 KB (2,048 words) - 22:37, 27 October 2024
international accounting standards, although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate...
37 KB (4,837 words) - 23:39, 19 June 2025
commonly known as "FAS 115", is an accounting standard issued during May 1993 by the Financial Accounting Standards Board (FASB), which became effective for...
40 KB (4,938 words) - 07:44, 12 April 2025
Losses (CECL) is a credit loss accounting standard (model) that was issued by the Financial Accounting Standards Board (FASB) on June 16, 2016. CECL replaced...
5 KB (664 words) - 20:52, 27 May 2025
Going concern (category Tax accounting)
accounting (Financial Accounting Standards Board, 2014). The going concern assumption is universally understood and accepted by accounting professionals;...
15 KB (2,004 words) - 21:15, 23 April 2025
Australian Accounting Standards Board (AASB) is an Australian Government agency that develops and maintains financial reporting standards applicable to...
10 KB (1,034 words) - 07:24, 9 May 2024
Accumulated other comprehensive income (category Accounting in the United States)
the most current accounting literature in the United States on this topic. In 1997 the United States Financial Accounting Standards Board issued Statement...
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privately run Financial Accounting Standards Board (FASB)—delegated by the SEC with the task of establishing financial reporting standards. This required...
17 KB (2,287 words) - 19:05, 26 May 2025
IFRS 15 (category International Financial Reporting Standards)
International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for revenue...
9 KB (1,074 words) - 12:11, 8 April 2024
Global Reporting Initiative, International Accounting Standards Board, U.S. Financial Accounting Standards Board, International Organization of Securities...
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standardizing accounting rules made by the International Accounting Standards Board (IASB). IASB develops International Financial Reporting Standards that have...
12 KB (1,407 words) - 00:22, 16 June 2025
incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply...
28 KB (314 words) - 13:39, 23 May 2025