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FASB

Financial Accounting Standards Board

The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted

FASB 133

standard issued in June 1998 by the Financial Accounting Standards Board (FASB) that requires companies to measure all assets and liabilities on their balance

Generally Accepted Accounting Principles (United States)

States. Published and maintained by the Financial Accounting Standards Board (FASB), the Accounting Standards Codification outlines the specific and authoritative

Earnings per share

stocks. In the United States, the Financial Accounting Standards Board (FASB) requires EPS information for the four major categories of the income statement:

List of FASB pronouncements

This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards

IFRS 15

subject of a joint project with the Financial Accounting Standards Board (FASB), which issues accounting guidance in the United States, and the guidance

Accounting Standards Codification

Principles (GAAP). It is maintained by the Financial Accounting Standards Board (FASB). The codification is effective for interim and annual periods ending after

IFRS 9

joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards

Convergence of accounting standards

Entities. In the United States, the Financial Accounting Standards Board (FASB) is working with the International Accounting Standards Board (IASB) to reduce

Current Expected Credit Losses

standard (model) that was issued by the Financial Accounting Standards Board (FASB) on June 16, 2016. CECL replaced the previous Allowance for Loan and Lease