The Financial Accounting Standards Board (FASB) is a private organization established to improve accounting standards and financial reporting. The FASB conducts extensive research before issuing a “Statement of Financial Accounting Standards,” which represents an authoritative expression of generally accepted accounting principles.
Address: www.fasb.org , or go to www.wiley.com/college/kimmel
Steps
Choose About FASB.
Instructions
Answer the following questions.
(a) What is the mission of the FASB?
(b) How are topics added to the FASB technical agenda? (Hint:See Project Plans in Our Rules of Procedure.)
(c) What characteristics make the FASB”s procedures an “open” decision-making process? (Hint:See Due Process in Our Rules of Procedure.)
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