935:, in order to determine what adjustments were needed to facilitate more accurate and timely results and avoid governmental rule-making. Their findings, "Report of the Study on the Establishment of Accounting Principles", were published in March 1972, and proposed several changes including establishing the Financial Accounting Foundation, separate from other professional firms, that would be overseen by the Board of Trustees. The FASB was conceived as a full-time body to insure that Board member deliberations encourage broad participation, objectively consider all stakeholder views, and are not influenced or directed by political/private interests. The Wheat Report also recommended developing the "Financial Accounting Standards Advisory Council, a 20-member advisory council that members serve an initial 1-year term, that could be renewed indefinitely, and to explicitly define the FASB research projects, to ensure timely and appropriate results.
1139:"investors, auditors, regulators and standard-setters" in the United States did not support mandating International Financial Reporting Standards Foundation (IFRS) for all U.S. public companies. There was "little support for the SEC to provide an option allowing U.S. companies to prepare their financial statements under IFRS." However, there was support for a single set of globally accepted accounting standards. The FASB and IASB planned meetings in 2015 to discuss "business combinations, the disclosure framework, insurance contracts and the conceptual framework." As of 2017, there were no active bilateral FASB/IASB projects underway. Instead, the FASB participates in the Accounting Standards Advisory Forum, a global grouping of standard-setters, and monitors individual projects to seek comparability.
96:
1174:(statement 158). Under this update, if a pension or other post-retirement plan is overfunded, a company must recognize that overfunded amount as an asset, which can be reduced later if the plan becomes underfunded. Conversely, if a plan is underfunded, a company must recognize that underfunded amount as a liability, which can be reduced if a plan's funding increases in a period. These asset or liability determinations are recognized at the employer's year end in the same year that the plan funding takes place.
1190:(statement 123(R)) in 2004, developed jointly with the IASB. This standard update requires companies to identify the cost of share-based payments (e.g., restricted share plans, employee share purchase plans, performance-based awards, share appreciation rights, and stock options) within their financials. The FASB updated this reporting standard with the goal of improving comparability, relevance and reliability of financial information.
193:
36:
1107:, and in reference to the political pressure placed on standards setters "to make changes to fair value accounting rules over suggestions that it exacerbated the financial crisis" Haddrill cautioned, "Who do we want to set accounting standards? Not politicians, that's clear. But neither do we want experts vacuum-packed in a world of their own."
2687:"FAS 133 Summary – Advisors on Derivatives & Hedge Accounting for the Energy Sector ~ Disclosure Compliance FAS 133 Consultants. Summary FAS 133 hedge effectiveness testing consulting. Overview Embedded Derivatives Basis Hedging IAS 39 Training Consultant. Mark-to-market accounting, Interest Rates, FAS 133 Foreign Exchange Currency FX"
1153:
securities and purchased financial assets with credit deterioration, and requires enhanced disclosures to help investors and other financial statement users better understand significant estimates and judgments used in estimating credit losses, as well as the credit quality and underwriting standards of an organization's portfolio.
1248:
agreed that the mark-to-market accounting is not the direct cause of the financial crisis, but the lack of knowledge related to accounting standards by investors fueled the fire. Most investors at the time assumed that all of banks' assets were appraised at market prices, and that the writing down of
955:
The conceptual framework provides two functions: to state the objectives of financial reporting and provide definitions of financial statement elements. The conceptual framework creates a foundation for financial accounting and establishes consistent standards that highlight the nature, function, and
1152:
On June 16, 2016, the FASB issued an ASU that improves financial reporting by requiring timelier recording of credit losses on loans and other financial instruments held by financial institutions and other organizations. The ASU also amends the accounting for credit losses on available-for-sale debt
1232:
However, others from within the accounting profession assert that the mark-to-market system in fact provides greater transparency and stability by applying similar values to similar assets, regardless of whether they were bought or created internally by a firm. They contrast this with the alternate
1138:
The FASB and the IASB issued guidance on recognizing revenue in contracts with customers in 2014, establishing principles to report useful information to users of financial statements about the nature, timing, and uncertainty of revenue from these transactions. In May 2015 the SEC acknowledged that
1121:
On July 1, 2009, the FASB announced the launch of its
Accounting Standards Codification, an online research system representing the single source of authoritative nongovernmental U.S. GAAP, available from the FASB in multiple views; Professional view, Academic view, and Basic view. The Codification
1285:
Many U.S. accounting firms are opposed to convergence because of the familiarity of GAAP, the unfamiliarity with international accounting principles, and other countries' accounting systems. U.S. firms and other CPAs have been reluctant to adapt and learn a new accounting system, and believe that
1278:
Other professionals, however, are opposed to wholesale convergence of a single set of international accounting standards. Opponents share concerns that, due to different environmental influences around the world, such as differing stages of economic development and sources of funding, independent
1274:
proponents assert that a single set of standards would make it easier and more cost-effective for large multi-national corporations to report using one set of financial reporting standards for all countries. They believe it would make financial statements more comparable to one another, improving
1130:
In 2010, the SEC instructed the staff to create and implement a work plan that addresses whether, when and how U.S. GAAP should be merged into a global reporting model developed by
International Accounting Standards Board (IASB)—the standards setting body designated by the International Financial
1036:
In
November 2002, FASB Chairman Robert Herz announced that FASB and AICPA came to the agreement that the AICPA would no longer issue Statements of Positions (SOPs) that are considered authoritative GAAP. They also concluded that consensus of the EITF will be required to be ratified by the FASB to
964:
The FASB formed the
Emerging Issues Task Force (EITF) in 1984. It was formed to provide timely responses to financial issues as they emerged. The group includes 15 people from both the private and public sectors coupled with representatives from the FASB and an SEC observer. As issues emerge, the
913:
and funds both organizations. The Board of
Trustees of the FAF is selected by a nomination process that involves several organizations from investing, accounting, business, financial, and governmental sectors, but are ultimately selected by the existing Board. The selection process was amended as
1014:
This MoU, which came to be known as the
Norwalk Agreement, outlined plans to converge IFRS and U.S. GAAP into one set of high quality and compatible standards. For ten years the FASB and IASB collaborated on a common objective not only to eliminate differences between IFRS and U.S. GAAP wherever
1240:
Others say mark-to-market provides the most practical choice when valuing most assets, if there is understanding of the long-term effects, and obligation to a global position. They counter that the banking issues went beyond failures in accounting and into major liquidity concerns, and that the
1207:
Upon electing to use hedge accounting, companies must establish a method to evaluate the effectiveness of hedging a derivative, and a method to determine the ineffectiveness of a hedge. The FASB further improved derivative accounting in 2017 with simplification measures included in ASU 2017–12.
1134:
In the resulting 2012 report the SEC Staff asserted that the IFRS standards were not sufficiently supported by U.S. capital market participants and lacked consistent implementation methods. The report goes on to say that, while the U.S. financial reporting community does not support IFRS as the
1006:
In 2002, the FASB began to work on a convergence project in partnership with the
International Accounting Standards Board (IASB), the independent accounting standard-setting body of the International Financial Reporting Standards Foundation. The two groups met on September 18, 2002, in Norwalk,
1027:
was signed into law on July 30, 2002, to protect stakeholders and investors by improving the dependability and precision of corporate financial disclosures. The legislation also created the Public
Company Accounting Oversight Board (PCAOB), and included accounting support fees from issuers of
965:
task force considers them and tries to reach a consensus on what course of action to take. From conception until the 2003 AICPA GAAP Agreement, if consensus was reached on a topic, the group would issue an EITF Issue that was considered equivalent to a FASB pronouncement and included in GAAP.
1261:
in 2015, stating that "information would be considered material if it was likely to be seen by a reasonable person as significantly altering the total mix of facts about a company." This amendment raised concerns by auditors who believed leaving materiality as a legal concept would undermine
1177:
These enhancements were made in order to provide employees, investors, retirees, and users of financial statements more complete information about the status of a pension or other post-retirement plan, which is used to make informed decisions about organizations capabilities to fulfill plan
823:
The qualifications to serve on the FASB include professional competence and realistic experience from professions like financial reporting, investment services, and financial planning. Board members also come from sectors such as academia, business, and legal, or government agencies.
951:
The FASB Conceptual
Framework was established in 1973 as a comprehensible set of standards and rules intended to address and solve new emerging issues. The conceptual framework underlaid financial accounting by serving as the Board's reasoning behind its standards-setting decisions.
1198:
In
February 2016, the FASB issued a new Leases standard, to improve financial reporting about leasing transactions. The new standard requires organizations to include lease obligations on their balance sheets, and affects all companies and other organizations that lease assets.
1275:
overall transparency and understanding of a company's financial health. Supporters also argue that a single set of standards would give investors access to crucial information more quickly and increase opportunities for international investments, resulting in economic growth.
938:
The U.S Securities and Exchange Commission (SEC) issued Accounting Series Release No. 150 (ASR 150), which states that FASB pronouncements will be considered by the SEC as having "substantial authoritative support", in 1973. That same year, the FASB issued its first standard,
1135:
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 recognition and lease accounting.
980:
Two years later, the FASB participated in the formation of the G4+1, a group of international standard setters. Its members included the United States, Australia, the United Kingdom, Canada, and New Zealand. In August 1994 the group released a special report,
1045:
The FASB established the Investor Task Force (ITF) in 2005, which was an advisory resource that provided the Board with sector expertise and specific insights from the professional investment community on relevant accounting issues. The FASB then implemented
1102:
The FCAG issued a report in July 2009 finding, among other things, that the FASB and SEC had been pressured by politicians and banks to change accounting standards to protect banks from the impact of their toxic mortgages. Just prior to the report to the
1161:
Under the new standard, the decision whether to consolidate is determined by two factors: a company's design and intention and a parent company's ability to direct that organization's actions in a way that significantly impacts its economic performance.
992:, a report which acknowledged the rapid changes taking place in the international accounting standard setting environment, and that convergence and development of high-quality international standards are coinciding goals.
1054:
measurements in financial statements in 2006. That same year, the FASB added Investor Liaisons to its staff, who would be responsible for reaching out to investors to hear feedback on the various FASB activities.
2370:
1087:(ICFR) and co-chair of the Council on Global Financial Regulation was a member of the Financial Crisis Advisory Group. Haddrill who was the only UK representative on the FCAG, is CEO of the
1071:. The FCAG was composed of 15–20 senior leaders in finance and chaired by Harvey Goldschmid and Hans Hoogervorst with a mandate to investigate financial reporting issues uncovered by the
1122:
organizes the pronouncements that constitute U.S. GAAP into a consistent, searchable format. The Codification is not to be confused with the FASB's 1973 Conceptual Framework project.
1067:
created the Financial Crisis Advisory Group in 2008—an international group of standard-setting bodies—that coordinated responses "on the future of global standards in light of" the
1282:
Convergence opponents have said that without vision and commitment to convergence, the standards wouldn't be effective unless they were enforced or provide significant benefits.
1225:
by easing the mark-to-market accounting rule and allowing valuation of assets based on their current market price, rather than the purchase price. Critics claim FASB changes to
931:(AICPA), appointed a group of seven men (collectively called the Wheat Committee after its head Francis Wheat) in 1971 to examine the organization and operation of the
1823:
778:
901:
In December 2019, FAF board of trustees announced that Richard Jones would succeed Russell Golden as FASB's chair when his term expired at the end of June 2020.
804:
FASB accounting standards are accepted as authoritative by many organizations, including state Boards of Accountancy and the American Institute of CPAs (AICPA).
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1222:
2854:
2579:
2396:
2960:
928:
790:
1607:
2771:
2980:
2436:"Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers"
1784:
1755:
2176:
789:(SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U.S. The FASB replaced the
1871:
2235:
1257:
The FASB issued a proposal regarding "the use of materiality by reporting entities" in an amendment of the definition of the legal concept of
2950:
1084:
2661:
1915:
2975:
1131:
Reporting Standards (IFRS). The SEC staff research included including convergence with IFRS and an alternate IFRS endorsement mechanism.
457:
1536:
2970:
2823:
2608:
2500:
1958:
1286:
IFRS lacks guidance compared to the GAAP. CFOs are also against converging to one set of standards, because of the associated cost.
1064:
442:
2634:
910:
24:
2264:
2797:
2122:
1507:
909:
The FASB is subject to oversight by the Financial Accounting Foundation (FAF), which selects the members of the FASB and the
447:
1683:
756:
607:
311:
208:
2435:
1271:
462:
452:
218:
2460:
977:, co-sponsored by the International Accounting Standards Committee and the Fédération des Experts Comptables Européens.
1011:(MoU) which "committed the boards to developing high-quality, compatible accounting standards with a common solution."
786:
514:
2888:
2038:
2955:
2209:
2007:
1116:
1068:
642:
519:
75:
1713:
Zeff, Stephen A. (2015). "The Wheat Study on Establishment of Accounting Principles (1971–72): A historical study".
467:
410:
46:
2738:
914:
such in 2008 to reduce private sector influence on the Board of Trustees and its oversight of the FASB and GASB.
817:
798:
551:
1072:
504:
1583:
1657:
1270:
Some industry professionals support development of a single, globally-shared set of accounting standards.
2055:
1088:
1008:
941:
Statement of Financial Accounting Standards No. 1: Disclosure of Foreign Currency Translation Information
932:
794:
1798:
1237:" system—said to be riskier, less transparent, and results in incomparable and inconsistent reporting.
1559:
2243:
749:
556:
53:
2711:
2550:
1442:
192:
1245:
1015:
possible, "but also to achieve convergence in accounting standards that stood the test of time."
390:
266:
1375:
1258:
1024:
682:
617:
341:
2114:
1900:
1350:
973:
The FASB participated in an international conference on global accounting standards in 1991,
667:
405:
271:
213:
2525:
2106:
95:
1096:
813:
717:
256:
117:
2032:
Financial Accounting Standards Board and International Accounting Standards Board (2002).
1954:
8:
1982:, Financial Accounting Standards Board and International Accounting Standards Board, 2002
1916:"Future Events: A Conceptual Study of Their Significance for Recognition and Measurement"
1872:"What Is the Conceptual Framework Developed by the Financial Accounting Standards Board?"
742:
707:
702:
677:
672:
612:
541:
499:
481:
434:
415:
346:
251:
176:
816:, and is led by seven full-time Board members, one being the chairman, appointed by the
1778:
1749:
1355:
983:
Future Events: A Conceptual Study of their Significance for Recognition and Measurement
777:) is a private standard-setting body whose primary purpose is to establish and improve
546:
381:
336:
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2118:
2107:
2077:
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1503:
1342:
1322:
1317:
1001:
727:
722:
301:
276:
2139:
2410:
2303:
Pallavi, Gogoi (April 3, 2009), "Accounting rule that put banks in a bind dumped",
1722:
1537:"What Are the Qualifications for the Financial Accounting Standards Board Members?"
1466:
1076:
509:
395:
1241:
accounting profession, FASB, and SEC were not responsible for the banking crisis.
2214:
2042:
1962:
1895:
Cairns, David (2001). "The Conceptual Framework - The International Experience".
1851:
597:
561:
351:
331:
316:
261:
246:
203:
2411:"Commission Statement in Support of Convergence and Global Accounting Standards"
1172:
Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans
52:
The references used may be made clearer with a different or consistent style of
1494:
Spiceland, David; Sepe, James; Nelson, Mark; & Tomassini, Lawrence (2009).
1383:
1226:
1092:
602:
570:
281:
57:
1229:
accounting were made to accommodate "banks with toxic assets on their books."
2944:
2289:
McGinty, T (July 29, 2009), "Panel Assails Meddling Into FASB Rules Making",
2163:
1327:
1234:
782:
712:
575:
494:
489:
326:
820:(FAF) to serve five-year terms and are eligible for one term reappointment.
1080:
647:
386:
2033:
1974:
1632:
1499:
1360:
1337:
533:
121:
2686:
1051:
637:
321:
184:
2798:"Is It Fair to Blame Fair Value Accounting for the Financial Crisis?"
2580:"FASB Improves Employer Pension & Postretirement Plan Accounting"
1938:
1249:
bonds would cause banks to violate regulatory capital requirements.
1295:
1047:
2913:
Choi, Frederick D. (1981). "A Cluster Approach to Harmonization".
2371:"FASB To Launch Accounting Standards Codification on July 1, 2009"
2267:. International Council of Securities Associations. Archived from
2166:, "Summary of Statement No. 157" – FASB Pre-Codification Standards
1941:
International Accounting Standard Setting: A Vision for the Future
990:
International Accounting Standard Setting: A Vision for the Future
2855:"The International Accounting Debate: Options in Standardization"
2236:"Michel Prada Chairman, Autorité des Marchés Financiers (France)"
420:
400:
306:
2662:"The Wait is Over: FASB Issues New Guidance on Lease Accounting"
2004:
2501:"New FASB Chairman Makes Plans for Future Accounting Standards"
1415:
1305:
968:
566:
241:
1265:
1523:
1300:
1125:
589:
371:
236:
20:
1853:
The Framework of Financial Accounting Concepts and Standards
1684:"From the President's Desk - Independence Day Special Issue"
1332:
376:
2487:
FASB-IASB make full circle return to the norwalk agreement
975:
The Objectives and Concepts Underlying Financial Reporting
2388:
2105:
Epstein, Barry J.; Nach, Ralph; Bragg, Steven M. (2009).
1768:
1739:
1417:
1262:
judgments made by preparers and auditors to an attorney.
1104:
1058:
1050:
which established new standards for disclosure regarding
2317:
1769:
Kieso, Weygandt, Warfield, Donale, Jerry, Terry (2014).
1740:
Kieso, Weygandt, Warfield, Donale, Jerry, Terry (2005).
1221:
Critics argue that the 2006 SFAS 157 contributed to the
797:(APB) on July 1, 1973. The FASB is run by the nonprofit
2933:
2210:"Don't mix politics and standards, says Haddrill]"
163:
2203:
2201:
2199:
2197:
2035:
Memorandum of Understanding, "The Norwalk Agreement".
19:
For Federal Accounting Standards Advisory Board, see
2824:"FASB Proposes to Curb What Companies Must Disclose"
2296:
1856:. Norwalk, CT: Financial Accounting Standards Board.
1279:
accounting standards are appropriate and necessary.
1110:
2526:"What is Credit Loss Ratio? definition and meaning"
2478:
1824:"Statement of Financial Accounting Standards No. 1"
1416:Ramanna, Karthik; Dreschel, Allen (26 April 2016).
23:. For Governmental Accounting Standards Board, see
2461:"FASB and IASB Issue Revenue Recognition Standard"
2194:
2078:"FASB Takes Back Powers In Accounting Rule Making"
2006:
1976:Memorandum of Understanding, The Norwalk Agreement
929:American Institute of Certified Public Accountants
791:American Institute of Certified Public Accountants
2340:
2338:
2008:"Will SEC finally nix IFRS in the United States?"
2005:Calfee Halter & Griswold LLP (May 18, 2015).
2000:
1998:
1996:
2942:
2889:"The Impact Of Combining The U.S. GAAP And IFRS"
2551:"FASB Issues Standards on Securitizations, SPEs"
2104:
1771:Intermediate Accounting 15th Edition FASB Update
1658:"FASB trustees approve major structural changes"
2627:
2882:
2880:
2335:
2113:. Hoboken, NJ: John Wiley & Sons. p.
1993:
1409:
898:The board is supported by more than 60 staff.
2966:Non-profit organizations based in Connecticut
2394:Financial Accounting Standards Board (2009).
2346:"Financial Accounting Standards Board (FASB)"
1939:Financial Accounting Standards Board (1999).
1791:
1742:Intermediate Accounting 11th Edition Volume 1
1522:Financial Accounting Standards Board (2014).
1467:"Financial Accounting Standards Board (FASB)"
1156:
1085:International Centre for Financial Regulation
1018:
959:
827:FASB board members, as of February 22, 2023:
750:
2310:
2282:
2169:
1849:
1783:: CS1 maint: multiple names: authors list (
1754:: CS1 maint: multiple names: authors list (
1608:"EY's Jones to succeed Golden as FASB chair"
1554:
1552:
1518:
1516:
969:International standard setting comparability
2886:
2877:
2704:
2574:
2572:
1865:
1863:
1490:
1488:
1486:
1418:"The Quiet War on Corporate Accountability"
1266:International comparability vs. convergence
458:International Financial Reporting Standards
2164:http://www.fasb.org/summary/stsum157.shtml
2137:
2131:
1816:
1126:Convergence to international comparability
927:Marshall Armstrong, then-president of the
757:
743:
94:
2961:Accounting standards in the United States
2859:Journal of International Business and Law
2821:
2815:
2765:
2763:
2761:
2759:
2603:
2601:
2492:
2428:
2363:
2318:"FASB Accounting Standards Codification®"
2075:
2069:
1890:
1888:
1845:
1843:
1549:
1513:
1435:
1193:
1031:
76:Learn how and when to remove this message
2887:Pologeorgis, Nicolas (16 October 2012).
2848:
2846:
2844:
2659:
2569:
2100:
2098:
1860:
1850:Storey, Reed K.; Storey, Sylvia (1998).
1483:
1202:
1065:International Accounting Standards Board
779:Generally Accepted Accounting Principles
2981:Companies based in Norwalk, Connecticut
2452:
2416:. SEC. 4 February 2010. pp. 16, 25
2302:
2288:
1907:
1715:Journal of Accounting and Public Policy
1708:
1706:
1704:
1398:Governmental Accounting Standards Board
1389:
1384:Mark-to-market or fair value accounting
1142:
946:
911:Governmental Accounting Standards Board
25:Governmental Accounting Standards Board
2943:
2822:Morgenson, Gretchen (2 January 2016).
2756:
2679:
2635:"FASB: Companies Must Expense Options"
2598:
2157:
2138:Gullapalli, Diya (29 September 2005).
2076:Bryan-Low, Cassell (5 November 2002).
1955:About the IFRS Foundation and the IASB
1894:
1885:
1840:
1675:
1459:
1059:Financial Crisis Advisory Group (FCAG)
1040:
16:Private US organization for accounting
2852:
2841:
2795:
2789:
2739:"FAS 157 Could Cause Huge Write-offs"
2653:
2095:
448:Generally-accepted auditing standards
2951:Financial Accounting Standards Board
2912:
2906:
2736:
2730:
2660:Bramwell, Jason (25 February 2016).
2609:"FAS 123 (Revised 2004) (as issued)"
2498:
2484:
2458:
2257:
2228:
2207:
2140:"FASB to Create Investor Task Force"
1967:
1932:
1869:
1712:
1701:
1369:
995:
956:limitations of financial reporting.
771:Financial Accounting Standards Board
89:Financial Accounting Standards Board
29:
2543:
2518:
2048:
1913:
1311:
463:International Standards on Auditing
13:
2976:1973 establishments in Connecticut
2796:Pozen, Robert C. (November 2009).
2769:
1681:
787:Securities and Exchange Commission
14:
2992:
2971:Organizations established in 1973
2925:
2737:Taub, Stephen (7 November 2007).
2208:Reed, Kevin (February 26, 2009),
1216:
1117:Accounting Standards Codification
1111:Accounting Standards Codification
520:Notes to the financial statements
2109:Wiley GAAP codification enhanced
1727:10.1016/j.jaccpubpol.2014.12.004
1181:
1147:
468:Management Accounting Principles
191:
34:
2403:
2026:
1957:. Retrieved on April 28, 2012.
1947:
1762:
1733:
1650:
1625:
1395:Financial Accounting Foundation
1186:The FASB issued a statement on
818:Financial Accounting Foundation
799:Financial Accounting Foundation
2772:"In Defense Of Mark-To-Market"
2499:Cohn, Michael (29 July 2013).
2240:Global Public Policy Symposium
1600:
1576:
1529:
1252:
1170:In late 2006, the FASB issued
785:in the public's interest. The
1:
2712:"Tax & Accounting Update"
2485:Lugo, Denise (Jun 15, 2015),
2459:Cohn, Michael (28 May 2014).
2291:Wall Street Journal via EBSCO
2056:"Sarbanes-Oxley Act of 2002'"
1402:
1069:financial crisis of 2007–2010
849:James Kroeker, Vice Chairman
443:Generally-accepted principles
2400:Retrieved September 8, 2009.
2045:. Retrieved March 17, 2009.
1773:. John Wiley & Sons Inc.
1744:. John Wiley & Sons Inc.
1211:
1095:and has a close interest in
922:
904:
807:
7:
1526:. Retrieved on May 6, 2014.
1289:
1165:
1089:Financial Reporting Council
1037:become authoritative GAAP.
1009:Memorandum of Understanding
960:Emerging Issues Task Force
933:Accounting Principles Board
841:Richard R. Jones, Chairman
795:Accounting Principles Board
10:
2997:
1157:Variable interest entities
1114:
1073:2007–2008 financial crisis
1025:Sarbanes–Oxley Act of 2002
1019:Sarbanes-Oxley Act of 2002
999:
917:
106:1972 (Operational in 1973)
18:
988:In 1999, the FASB issued
892:1st term expires in 2023
884:1st term expires in 2026
876:1st term expires in 2024
868:2nd term expires in 2027
860:2nd term expires in 2026
852:2nd term expires in 2024
844:1st term expires in 2027
312:Constant purchasing power
209:Constant purchasing power
158:
130:
110:
102:
93:
2956:Accounting organizations
2375:content.next.westlaw.com
1688:accountingfoundation.org
1075:. FCAG members included
643:Accounting organizations
631:People and organizations
2802:Harvard Business Review
1953:IFRS Foundation, 2012.
1560:"FASB Board membership"
1496:Intermediate Accounting
1246:Harvard Business Review
1007:Connecticut, to sign a
391:Amortization (business)
2555:Journal of Accountancy
1961:July 23, 2012, at the
1612:Journal of Accountancy
1376:Stock option expensing
1194:Leases (balance sheet)
1032:AICPA's GAAP agreement
2915:Management Accounting
2853:Bader, Keith (2009).
2397:News Release 07/1/09.
2177:"Chandy C. Smith Bio"
1223:2008 financial crisis
1203:Derivative accounting
812:The FASB is based in
515:Management discussion
1390:Related associations
1188:Share Based Payments
1143:Accounting standards
1097:accounting standards
1028:securities to FASB.
947:Conceptual Framework
814:Norwalk, Connecticut
482:Financial statements
435:Accounting standards
2305:USA Today via EBSCO
2144:Wall Street Journal
1041:Investor Task Force
708:Earnings management
678:Positive accounting
552:Double-entry system
542:Bank reconciliation
347:Revenue recognition
90:
2828:The New York Times
2641:. 17 December 2004
2041:2020-11-06 at the
1914:Johnson, L. Todd.
1422:The New York Times
1244:A report from the
857:Christine Botosan
781:(GAAP) within the
683:Sarbanes–Oxley Act
618:Sarbanes–Oxley Act
547:Debits and credits
382:Cost of goods sold
337:Matching principle
88:
2530:InvestorWords.com
2124:978-0-470-49828-6
1508:978-0-07-352687-4
1500:McGraw-Hill/Irwin
1370:Accounting issues
1343:Accounting period
1318:Money measurement
1083:—a member of the
1063:The FASB and the
1002:Norwalk Agreement
996:Norwalk Agreement
896:
895:
881:Frederick Cannon
767:
766:
728:Two sets of books
723:Off-balance-sheet
365:Selected accounts
302:Accounting period
170:
169:
86:
85:
78:
2988:
2937:
2936:
2934:Official website
2919:
2918:
2910:
2904:
2903:
2901:
2899:
2884:
2875:
2874:
2872:
2870:
2850:
2839:
2838:
2836:
2834:
2819:
2813:
2812:
2810:
2808:
2793:
2787:
2786:
2784:
2782:
2770:Newman, Jeremy.
2767:
2754:
2753:
2751:
2749:
2734:
2728:
2727:
2725:
2723:
2708:
2702:
2701:
2699:
2697:
2683:
2677:
2676:
2674:
2672:
2657:
2651:
2650:
2648:
2646:
2631:
2625:
2624:
2622:
2620:
2605:
2596:
2595:
2593:
2591:
2586:. 4 October 2006
2576:
2567:
2566:
2564:
2562:
2547:
2541:
2540:
2538:
2536:
2522:
2516:
2515:
2513:
2511:
2505:Accounting Today
2496:
2490:
2489:
2482:
2476:
2475:
2473:
2471:
2465:Accounting Today
2456:
2450:
2449:
2447:
2445:
2440:
2432:
2426:
2425:
2423:
2421:
2415:
2407:
2401:
2392:
2386:
2385:
2383:
2381:
2367:
2361:
2360:
2358:
2356:
2342:
2333:
2332:
2330:
2328:
2314:
2308:
2307:
2300:
2294:
2293:
2286:
2280:
2279:
2277:
2276:
2261:
2255:
2254:
2252:
2251:
2242:. Archived from
2232:
2226:
2225:
2224:
2222:
2205:
2192:
2191:
2189:
2187:
2173:
2167:
2161:
2155:
2154:
2152:
2150:
2135:
2129:
2128:
2112:
2102:
2093:
2092:
2090:
2088:
2073:
2067:
2066:
2064:
2062:
2052:
2046:
2030:
2024:
2023:
2021:
2019:
2010:
2002:
1991:
1990:
1989:
1987:
1981:
1971:
1965:
1951:
1945:
1944:
1943:. Norwalk: FASB.
1936:
1930:
1929:
1927:
1925:
1920:
1911:
1905:
1904:
1892:
1883:
1882:
1880:
1878:
1870:Freedman, John.
1867:
1858:
1857:
1847:
1838:
1837:
1835:
1833:
1828:
1820:
1814:
1813:
1811:
1809:
1795:
1789:
1788:
1782:
1774:
1766:
1760:
1759:
1753:
1745:
1737:
1731:
1730:
1710:
1699:
1698:
1696:
1694:
1679:
1673:
1672:
1670:
1668:
1654:
1648:
1647:
1645:
1643:
1629:
1623:
1622:
1620:
1619:
1604:
1598:
1597:
1595:
1594:
1580:
1574:
1573:
1571:
1570:
1556:
1547:
1546:
1544:
1543:
1533:
1527:
1524:Facts About FASB
1520:
1511:
1492:
1481:
1480:
1478:
1477:
1463:
1457:
1456:
1454:
1453:
1443:"About the FASB"
1439:
1433:
1432:
1430:
1428:
1413:
1312:FASB 11 concepts
1077:Stephen Haddrill
836:Term Expiration
830:
829:
759:
752:
745:
195:
172:
171:
166:
154:
153:
148:
147:James L. Kroeker
144:
143:
138:
137:Richard R. Jones
98:
91:
87:
81:
74:
70:
67:
61:
38:
37:
30:
2996:
2995:
2991:
2990:
2989:
2987:
2986:
2985:
2941:
2940:
2932:
2931:
2928:
2923:
2922:
2911:
2907:
2897:
2895:
2885:
2878:
2868:
2866:
2851:
2842:
2832:
2830:
2820:
2816:
2806:
2804:
2794:
2790:
2780:
2778:
2768:
2757:
2747:
2745:
2735:
2731:
2721:
2719:
2718:. 23 April 2018
2716:The CPA Journal
2710:
2709:
2705:
2695:
2693:
2685:
2684:
2680:
2670:
2668:
2658:
2654:
2644:
2642:
2633:
2632:
2628:
2618:
2616:
2607:
2606:
2599:
2589:
2587:
2578:
2577:
2570:
2560:
2558:
2549:
2548:
2544:
2534:
2532:
2524:
2523:
2519:
2509:
2507:
2497:
2493:
2483:
2479:
2469:
2467:
2457:
2453:
2443:
2441:
2438:
2434:
2433:
2429:
2419:
2417:
2413:
2409:
2408:
2404:
2393:
2389:
2379:
2377:
2369:
2368:
2364:
2354:
2352:
2350:www.iasplus.com
2344:
2343:
2336:
2326:
2324:
2316:
2315:
2311:
2301:
2297:
2287:
2283:
2274:
2272:
2263:
2262:
2258:
2249:
2247:
2234:
2233:
2229:
2220:
2218:
2215:Accountancy Age
2206:
2195:
2185:
2183:
2175:
2174:
2170:
2162:
2158:
2148:
2146:
2136:
2132:
2125:
2103:
2096:
2086:
2084:
2074:
2070:
2060:
2058:
2054:
2053:
2049:
2043:Wayback Machine
2031:
2027:
2017:
2015:
2003:
1994:
1985:
1983:
1979:
1973:
1972:
1968:
1963:Wayback Machine
1952:
1948:
1937:
1933:
1923:
1921:
1918:
1912:
1908:
1893:
1886:
1876:
1874:
1868:
1861:
1848:
1841:
1831:
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1826:
1822:
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1817:
1807:
1805:
1797:
1796:
1792:
1776:
1775:
1767:
1763:
1747:
1746:
1738:
1734:
1711:
1702:
1692:
1690:
1682:Polley, Terry.
1680:
1676:
1666:
1664:
1662:www.iasplus.com
1656:
1655:
1651:
1641:
1639:
1631:
1630:
1626:
1617:
1615:
1606:
1605:
1601:
1592:
1590:
1584:"Board Members"
1582:
1581:
1577:
1568:
1566:
1564:www.iasplus.com
1558:
1557:
1550:
1541:
1539:
1535:
1534:
1530:
1521:
1514:
1498:(5th Edition).
1493:
1484:
1475:
1473:
1471:www.iasplus.com
1465:
1464:
1460:
1451:
1449:
1441:
1440:
1436:
1426:
1424:
1414:
1410:
1405:
1392:
1372:
1314:
1292:
1268:
1255:
1219:
1214:
1205:
1196:
1184:
1168:
1159:
1150:
1145:
1128:
1119:
1113:
1061:
1043:
1034:
1021:
1004:
998:
971:
962:
949:
925:
920:
907:
810:
763:
734:
733:
732:
697:
689:
688:
687:
662:
654:
653:
652:
632:
624:
623:
622:
592:
582:
581:
580:
536:
526:
525:
524:
484:
474:
473:
472:
437:
427:
426:
425:
366:
358:
357:
356:
352:Unit of account
332:Historical cost
317:Economic entity
296:
288:
287:
286:
231:
223:
204:Historical cost
162:
152:(Vice Chairman)
151:
150:
149:
146:
145:
141:
140:
139:
136:
133:
126:
82:
71:
65:
62:
51:
45:has an unclear
39:
35:
28:
17:
12:
11:
5:
2994:
2984:
2983:
2978:
2973:
2968:
2963:
2958:
2953:
2939:
2938:
2927:
2926:External links
2924:
2921:
2920:
2905:
2876:
2840:
2814:
2788:
2755:
2729:
2703:
2678:
2652:
2626:
2597:
2568:
2557:. 12 June 2009
2542:
2517:
2491:
2477:
2451:
2427:
2402:
2387:
2362:
2334:
2309:
2295:
2281:
2265:"Michel Prada"
2256:
2227:
2193:
2168:
2156:
2130:
2123:
2094:
2068:
2047:
2025:
1992:
1966:
1946:
1931:
1906:
1884:
1859:
1839:
1815:
1790:
1761:
1732:
1721:(2): 146–174.
1700:
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1313:
1310:
1309:
1308:
1303:
1298:
1291:
1288:
1267:
1264:
1254:
1251:
1227:mark-to-market
1218:
1217:Mark-to-market
1215:
1213:
1210:
1204:
1201:
1195:
1192:
1183:
1180:
1167:
1164:
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1141:
1127:
1124:
1115:Main article:
1112:
1109:
1093:United Kingdom
1060:
1057:
1042:
1039:
1033:
1030:
1020:
1017:
1000:Main article:
997:
994:
970:
967:
961:
958:
948:
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921:
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620:
615:
610:
605:
600:
594:
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588:
587:
584:
583:
579:
578:
573:
571:General ledger
564:
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285:
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279:
274:
269:
264:
259:
254:
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244:
239:
233:
232:
229:
228:
225:
224:
222:
221:
216:
211:
206:
200:
197:
196:
188:
187:
181:
180:
168:
167:
160:
156:
155:
134:
131:
128:
127:
125:
124:
114:
112:
108:
107:
104:
100:
99:
84:
83:
47:citation style
42:
40:
33:
15:
9:
6:
4:
3:
2:
2993:
2982:
2979:
2977:
2974:
2972:
2969:
2967:
2964:
2962:
2959:
2957:
2954:
2952:
2949:
2948:
2946:
2935:
2930:
2929:
2917:. p. 29.
2916:
2909:
2894:
2890:
2883:
2881:
2864:
2860:
2856:
2849:
2847:
2845:
2829:
2825:
2818:
2803:
2799:
2792:
2777:
2773:
2766:
2764:
2762:
2760:
2744:
2740:
2733:
2717:
2713:
2707:
2692:
2688:
2682:
2667:
2666:AccountingWEB
2663:
2656:
2640:
2639:AccountingWEB
2636:
2630:
2615:. p. iii
2614:
2610:
2604:
2602:
2585:
2584:AccountingWEB
2581:
2575:
2573:
2556:
2552:
2546:
2531:
2527:
2521:
2506:
2502:
2495:
2488:
2481:
2466:
2462:
2455:
2437:
2431:
2412:
2406:
2399:
2398:
2391:
2376:
2372:
2366:
2351:
2347:
2341:
2339:
2323:
2319:
2313:
2306:
2299:
2292:
2285:
2271:on 2011-07-14
2270:
2266:
2260:
2246:on 2008-11-21
2245:
2241:
2237:
2231:
2217:
2216:
2211:
2204:
2202:
2200:
2198:
2182:
2178:
2172:
2165:
2160:
2145:
2141:
2134:
2126:
2120:
2116:
2111:
2110:
2101:
2099:
2083:
2079:
2072:
2057:
2051:
2044:
2040:
2037:
2036:
2029:
2014:
2009:
2001:
1999:
1997:
1978:
1977:
1970:
1964:
1960:
1956:
1950:
1942:
1935:
1917:
1910:
1902:
1898:
1891:
1889:
1873:
1866:
1864:
1855:
1854:
1846:
1844:
1825:
1819:
1804:
1800:
1794:
1786:
1780:
1772:
1765:
1757:
1751:
1743:
1736:
1728:
1724:
1720:
1716:
1709:
1707:
1705:
1689:
1685:
1678:
1663:
1659:
1653:
1638:
1634:
1628:
1613:
1609:
1603:
1589:
1585:
1579:
1565:
1561:
1555:
1553:
1538:
1532:
1525:
1519:
1517:
1509:
1505:
1501:
1497:
1491:
1489:
1487:
1472:
1468:
1462:
1448:
1444:
1438:
1423:
1419:
1412:
1408:
1397:
1394:
1393:
1385:
1382:
1379:
1377:
1374:
1373:
1364:
1362:
1359:
1357:
1354:
1352:
1349:
1346:
1344:
1341:
1339:
1336:
1334:
1331:
1329:
1328:Going concern
1326:
1324:
1321:
1319:
1316:
1315:
1307:
1304:
1302:
1299:
1297:
1294:
1293:
1287:
1283:
1280:
1276:
1273:
1263:
1260:
1250:
1247:
1242:
1238:
1236:
1235:mark-to-model
1230:
1228:
1224:
1209:
1200:
1191:
1189:
1182:Stock options
1179:
1178:obligations.
1175:
1173:
1163:
1154:
1148:Credit losses
1140:
1136:
1132:
1123:
1118:
1108:
1106:
1100:
1098:
1094:
1091:(FRC) in the
1090:
1086:
1082:
1078:
1074:
1070:
1066:
1056:
1053:
1049:
1038:
1029:
1026:
1016:
1012:
1010:
1003:
993:
991:
986:
984:
978:
976:
966:
957:
953:
944:
942:
936:
934:
930:
915:
912:
902:
899:
891:
889:Gary Buesser
888:
887:
883:
880:
879:
875:
873:Susan Cosper
872:
871:
867:
864:
863:
859:
856:
855:
851:
848:
847:
843:
840:
839:
835:
832:
831:
828:
825:
821:
819:
815:
805:
802:
800:
796:
792:
788:
784:
783:United States
780:
776:
772:
760:
755:
753:
748:
746:
741:
740:
738:
737:
729:
726:
724:
721:
719:
716:
714:
713:Error account
711:
709:
706:
704:
701:
700:
693:
692:
684:
681:
679:
676:
674:
671:
669:
666:
665:
658:
657:
649:
646:
644:
641:
639:
636:
635:
628:
627:
619:
616:
614:
611:
609:
606:
604:
601:
599:
596:
595:
591:
586:
585:
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