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Example sentences for: fasb
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Financial Accounting Standards Board- www.fasb.org
AICPA American Institute of Certified Public Accountants APB Accounting Principles Board ARB Accounting Research Bulletin COSO Committee of Sponsoring Organizations of the Treadway Commission FAS Financial Accounting Standard FASB Financial Accounting Standards Board FASAB Federal Accounting Standards Advisory Board FIN FASB Interpertation Form & Content OMB Bulletin 97-01, issued October 16, 1996 GAO General Accounting Office NAA National Association of Accountants OMB Office of Management and Budget SEC Securities and Exchange Commission SFFAC Statement of Federal Financial Accounting Concepts SFFAS Statement of Federal Financial Accounting Standards SOP Statement of Position
5, A Replacement of FASB Concepts Statement No.
The New York Stock Exchange is moving to adopt certain changes in its listing requirements relating to governance matters; boards and audit committees are taking their related responsibilities much more seriously; the Financial Accounting Standards Board (FASB) is exploring a principles-based approach to accounting standards and is reconsidering the current accounting and reporting treatment for SPEs and stock options; the AICPA has issued a new fraud detection audit standard and is beginning to assess the need for other enhanced attest and assurance standards but it clearly needs to pick up the pace; the U.S.
In that respect, some participants felt that FASB is marching toward a "fair value" path and cautioned that the fair value reporting model is not always good and needs to be used only where it really makes sense.
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