Auditor's dictionary. 2014.
Financial Accounting Standards Board — ( FASB) An accounting industry organization; part of the Financial Accounting Foundation. FASB issues Statements of Financial Accounting Standards that define and govern GAAP for nongovernment entities in the United States. FASB also publishes… … Financial and business terms
Financial Accounting Standards Board — Infobox Non profit Non profit name = Financial Accounting Standards Board Non profit Non profit type = founded date = 1973 founder = location = Norwalk, Connecticut origins = Board Members = Robert H. Herz, ChairmanGeorge J. Batavick,… … Wikipedia
Financial Accounting Standards Board — FASB The U.S. accounting standards setting organization. Based in Norwalk, CT, the FASB was established in 1973 as successor to the *Accounting Principles Board. The FASB’s Web site states that its mission is to establish and improve standards of … Auditor's dictionary
Financial Accounting Standards Board (FASB) — 1. Charakterisierung: Als Reaktion auf die Weltwirtschaftskrise in den frühen 30er Jahren wurde in den USA durch den Securities Act von 1933 die Börsenaufsichtsbehörde ⇡ SEC gegründet. Diese hat u.a. die Aufgabe, Rechnungslegungsvorschriften für… … Lexikon der Economics
Financial Accounting Standards Board — (FASB) An independent board responsible, since 1973, for establishing generally accepted accounting principles. Its official pronouncements are called Statements of Financial Accounting Standards and Interpretations of Financial Accounting… … Energy terms
Financial Accounting Standards Board — FASB In the USA, a non government body founded in 1973 with the responsibility of promulgating generally accepted accounting principles (GAAP). This is achieved by the issue of Statements of Financial Accounting Standards, which practising… … Accounting dictionary
Financial Accounting Standards Board — (FASB) The designated organisation in the private sector for establishing standards of financial accounting and reporting in the US. These standards govern the preparation of financial reports. They are officially recognised as authoritative by… … Law dictionary
Financial Accounting Standards Advisory Council (FASAC) — ein mindestens 20 ehrenamtlich tätige Personen umfassender Ausschuss, der für jeweils ein Jahr ernannt wird und das ⇡ Financial Accounting Standards Board (FASB) in Rechnungslegungsfragen wie etwa der Themenauswahl und der Abgabe vorläufiger… … Lexikon der Economics
Statement of Financial Accounting Standards - SFAS — A formal document issued by the Financial Accounting Standards Board (FASB), which details accounting standards and guidance on selected accounting policies set out by the FASB. These statements of financial accounting standards are issued, with… … Investment dictionary
Statement of Financial Accounting Standards — SFAS In the USA, any of the statements detailing the financial accounting and reporting requirements of the Financial Accounting Standards Board. These accounting standards are generally accepted accounting principles and should be followed by… … Accounting dictionary
