Financial Accounting Standards Board Guide, Meaning , Facts, Information and Description
The Financial Accounting Standards Board is a major organization to develop Generally Accepted Accounting Principles in the US (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.
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