Financial Accounting Standards Board
From Wikipedia, the free encyclopedia
The Financial Accounting Standards Board (FASB) is a private, not-for-profit organization whose primary purpose is to develop generally accepted accounting principles in the public interest. The SEC designated the FASB as the organization responsible for setting accounting standards for public companies in the U.S.
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[edit] See also
- FASB Interpretation Number (FIN)
- List of FASB Statements of Financial Accounting Concepts
- List of FASB Interpretations
- Lawrence A. Cunningham, Private Standards in Public Law (Article on FASB's Policy of Copyrighting and Selling its Materials Despite Being Funded by Public Company Fees), Michigan Law Review (2005)
[edit] Current issues
- Pooling of interests (Links to the IAS rules on pooling, which are not the same as FASB's)
- Stock option expensing
