(financial accounting standards board)
101financial reporting standard — Rules and guidance on accounting practice and *disclosure in *financial statements. Along with legislation and custom, financial reporting standards (sometimes referred to as *accounting standards) are the foundation of *Generally Accepted… …
102Accounting Interpretation — A statement clarifying how accounting standards should be applied. Accounting interpretations are issued by accounting standards groups, such as the Financial Accounting Standards Board (FASB), American Institute of CPAs (AICPA) or International… …
103Accounting Convention — Guidelines that arise from the practical application of accounting principles. An accounting convention is not a legally binding practice; rather, it is a generally accepted convention based on customs, and is designed to help accountants… …
104Financial Reporting Council of Nigeria — Formation 1982 Type Regulatory body Purpose/focus Set standards for accountancy in Nigeria Headquarters Lagos, Nigeria Official lan …
105Financial statements — (or financial reports) are formal records of a business financial activities. In British English, including United Kingdom company law, financial statements are often referred to as accounts, although the term financial statements is also used,… …
106Auditing Standards Board — In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and… …
107Public Company Accounting Oversight Board — The Public Company Accounting Oversight Board (or PCAOB) is a private sector, non profit corporation created by the Sarbanes–Oxley Act, a 2002 United States federal law, to oversee the auditors of public companies. Its stated purpose is to… …
108Marketing Accountability Standards Board (MASB) — Marketing Accountability Standards Board Founded 2007 Motto . . . where marketing and finance align on measurement for reporting, forecasting and improving financial returns from buyers in markets . . . short term and over time. Website… …
109Financial Reporting Council — (FRC) A independent regulatory body which sets, monitors and enforces accounting and auditing standards; oversees the regulatory activities of the professional accountancy bodies; and promotes high standards of corporate governance. It provides… …
110Financial Reporting Standard — Financial Reporting Standards (FRS) Accounting standards issued by the Accounting Standards Board (ASB). Related links Accounting Standards Board ( …
