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  2. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    The report goes on to say that, while the U.S. financial reporting community does not support IFRS as the authoritative mechanism for US financial reporting, there is support for "high-quality, globally accepted accounting standards" as demonstrated in the joint efforts of the IASB and FASB to develop converged financial reporting for revenue ...

  3. Financial Accounting Foundation - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    The Wheat Report recommended establishing a seven person Financial Accounting Standards Board (FASB) to replace the Accounting Principles Board, [1] which had been making rules for the profession since 1959. [2] The Wheat Report also recommended creating a Financial Accounting Foundation with nine salaried trustees to select board members of ...

  4. Trueblood Committee - Wikipedia

    en.wikipedia.org/wiki/Trueblood_Committee

    The committee's goal was to help accountants create financial statements that provided external users with sufficient information to make educated decisions about the economics of companies. In 1978, the Financial Accounting Standards Board (FASB) adopted the key objectives established by the Trueblood Committee. [1]

  5. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Accounting standards are currently set by the Financial Accounting Standards Board and were historically set by the American Institute of Certified Public Accountants (AICPA) subject to U.S. Securities and Exchange Commission (SEC) regulations. [7] Auditors took the leading role in developing GAAP for business enterprises. [8]

  6. Federal Accounting Standards Advisory Board - Wikipedia

    en.wikipedia.org/wiki/Federal_Accounting...

    The Federal Accounting Standards Advisory Board (FASAB) is a United States federal advisory committee whose mission is to improve federal financial reporting through issuing federal financial accounting standards and providing guidance after considering the needs of external and internal users of federal financial information. [3]

  7. List of accountancy bodies - Wikipedia

    en.wikipedia.org/wiki/List_of_accountancy_bodies

    Accounting Standards Committee of Germany (ASCG, in German: DRSC) [4] India. National Advisory Committee on Accounting Standards with the aide and advice of Institute of Chartered Accountants of India and Institute of Cost Accountants of India; Getting replaced soon by NFRA in the Company Bill 2012. Iran. Accounting Standards Board [5] Malaysia ...

  8. International Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    The IASB originally had 14 full-time Board members, each with one vote. They are selected as a group of experts with a mix of experience of standard-setting, preparing and using accounts, market/financial regulation and academic work as well as from diverse geographical backgrounds. [1]

  9. Call report - Wikipedia

    en.wikipedia.org/wiki/Call_Report

    The Federal Deposit Insurance Corporation (FDIC) is responsible for overseeing insured financial institution adherence to FFIEC reporting requirements, including the observance of all bank regulatory agency rules and regulations, accounting principles and pronouncements adopted by the Financial Accounting Standards Board (FASB) and all other ...