|
gptkbp:instance_of
|
gptkb:organization
|
|
gptkbp:affiliated_with
|
gptkb:Financial_Accounting_Foundation_(FAF)
|
|
gptkbp:aims_to
|
improve the usefulness of financial reporting
|
|
gptkbp:collaborates_with
|
gptkb:International_Accounting_Standards_Board_(IASB)
|
|
gptkbp:composed_of
|
accounting experts
|
|
gptkbp:conducts
|
public meetings
public outreach initiatives
|
|
gptkbp:coordinates_with
|
other regulatory bodies
|
|
gptkbp:develops
|
conceptual framework for financial reporting
|
|
gptkbp:engages_in
|
research projects
|
|
gptkbp:founded
|
gptkb:1973
|
|
gptkbp:governed_by
|
gptkb:Board_of_Trustees
|
|
gptkbp:has_authority_over
|
accounting standards in the U. S.
|
|
gptkbp:has_developed
|
framework for financial reporting
|
|
gptkbp:has_established
|
due process for standard-setting
|
|
gptkbp:has_impact_on
|
investor decision-making
|
|
gptkbp:has_role
|
standard-setting process
|
|
gptkbp:headquarters
|
gptkb:Norwalk,_Connecticut
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Financial Accounting Standards Board (FASB)
|
|
gptkbp:influences
|
international accounting standards
|
|
gptkbp:is_a
|
standard-setting body
|
|
gptkbp:is_engaged_in
|
stakeholder consultations
|
|
gptkbp:is_focused_on
|
improving financial reporting quality
|
|
gptkbp:is_involved_in
|
educational initiatives
international convergence of accounting standards
|
|
gptkbp:is_located_in
|
gptkb:United_States
|
|
gptkbp:is_recognized_by
|
gptkb:U._S._Securities_and_Exchange_Commission_(SEC)
|
|
gptkbp:is_subject_to
|
public scrutiny
|
|
gptkbp:is_supported_by
|
various stakeholders
|
|
gptkbp:is_tasked_with
|
improving financial reporting standards
|
|
gptkbp:issues
|
gptkb:Statements_of_Financial_Accounting_Concepts_(SFAC)
Technical Bulletins
Staff Positions
Accounting Standards Updates (ASUs)
final standards
Interpretations of GAAP
|
|
gptkbp:members
|
accounting professionals
|
|
gptkbp:oversees
|
gptkb:Generally_Accepted_Accounting_Principles_(GAAP)
|
|
gptkbp:promotes
|
transparency in financial reporting
|
|
gptkbp:provides
|
gptkb:educational_resources
guidance on accounting practices
comment letters on proposed standards
|
|
gptkbp:publishes
|
gptkb:Statements_of_Financial_Accounting_Standards_(SFAS)
Exposure Drafts
|
|
gptkbp:purpose
|
establish and improve financial accounting standards
|
|
gptkbp:receives_funding_from
|
membership fees
|
|
gptkbp:responsible_for
|
financial reporting standards in the United States
|
|
gptkbp:supports
|
stakeholder engagement
|
|
gptkbp:type
|
private-sector organization
|
|
gptkbp:website
|
www.fasb.org
|
|
gptkbp:bfsParent
|
gptkb:Generally_Accepted_Accounting_Principles_(GAAP)
gptkb:International_Accounting_Standards_Board_(IASB)
|
|
gptkbp:bfsLayer
|
6
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