Statements (60)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:organization
|
| gptkbp:addresses |
lease accounting
|
| gptkbp:aims_to |
improve financial reporting
|
| gptkbp:collaborates_with |
gptkb:SEC
|
| gptkbp:conducts |
research on accounting issues
|
| gptkbp:contributes_to |
accounting profession
|
| gptkbp:coordinates_with |
gptkb:AICPA
|
| gptkbp:develops |
conceptual framework for financial reporting
|
| gptkbp:engages_in |
public consultations
|
| gptkbp:established_in |
gptkb:1973
|
| gptkbp:feedback |
stakeholders
|
| gptkbp:form |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:governed_by |
Financial Accounting Foundation
|
| gptkbp:has_collaborated_with |
IASB
|
| gptkbp:has_developed |
guidance on fair value measurement
|
| gptkbp:has_established |
financial reporting standards
|
| gptkbp:has_impact_on |
investor decision-making
|
| gptkbp:has_members |
various sectors
|
| gptkbp:has_publications |
Accounting Standards Codification
|
| gptkbp:headquarters |
gptkb:Norwalk,_Connecticut
|
| https://www.w3.org/2000/01/rdf-schema#label |
FASB
|
| gptkbp:influences |
financial reporting
|
| gptkbp:is_a |
gptkb:non-profit_organization
standard-setting body |
| gptkbp:is_a_resource_for |
accountants
|
| gptkbp:is_committed_to |
improving financial reporting quality
|
| gptkbp:is_engaged_in |
stakeholder engagement.
public interest advocacy |
| gptkbp:is_focused_on |
enhancing comparability
|
| gptkbp:is_influenced_by |
economic conditions
|
| gptkbp:is_involved_in |
educational outreach programs
standard-setting process international convergence efforts |
| gptkbp:is_part_of |
U. S. financial reporting system
|
| gptkbp:is_recognized_as |
authoritative body
|
| gptkbp:is_recognized_by |
gptkb:U._S._Congress
accounting professionals |
| gptkbp:is_supported_by |
gptkb:financial_institutions
various organizations |
| gptkbp:is_tasked_with |
improving accounting standards
setting standards for private companies |
| gptkbp:issues |
Statements of Financial Accounting Standards
financial instruments |
| gptkbp:key_people |
Richard R. Jones
|
| gptkbp:primary_function |
establishing accounting standards
|
| gptkbp:promotes |
transparency in financial reporting
|
| gptkbp:provides |
guidance for accounting standards
|
| gptkbp:provides_guidance_on |
revenue recognition
|
| gptkbp:publishes |
Accounting Standards Updates
|
| gptkbp:receives_funding_from |
membership fees
|
| gptkbp:related_to |
gptkb:GAAP
|
| gptkbp:responsible_for |
developing accounting standards
|
| gptkbp:supports |
educational initiatives
|
| gptkbp:type_of |
gptkb:non-profit_organization
|
| gptkbp:website |
www.fasb.org
|
| gptkbp:works_with |
international accounting standards boards
|
| gptkbp:bfsParent |
gptkb:XBRL_2.1
gptkb:GAAP gptkb:US_GAAP |
| gptkbp:bfsLayer |
6
|