Financial Accounting Standards Board (FASB)
The self-regulatory body for the accounting industry. FASB is comprised of seven members from the accounting field. Their primary function is to develop and publish the Generally Accepted Accounting Principles (GAAP), which establishes standards for preparing and auditing corporate financial reports. See GAAP. On the Web at
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conceptual framework
Generally Accepted Accounting Principles (GAAP)
Accounting Principles Board
self-regulatory organization (SRO)
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