Statements of Financial Accounting Standards (SFAS)

URI: https://gptkb.org/entity/Statements_of_Financial_Accounting_Standards_%28SFAS%29
GPTKB entity
Statements (13)
Predicate Object
gptkbp:instance_of gptkb:International_Organization_for_Standardization
gptkbp:administered_by gptkb:Financial_Accounting_Standards_Board_(FASB)
gptkbp:approves gptkb:1973
https://www.w3.org/2000/01/rdf-schema#label Statements of Financial Accounting Standards (SFAS)
gptkbp:impact financial reporting
gptkbp:number_of_standards_issued over 150
gptkbp:provides_guidance_on recognition and measurement of financial transactions
gptkbp:purpose to establish accounting and financial reporting standards
gptkbp:related_to gptkb:Generally_Accepted_Accounting_Principles_(GAAP)
gptkbp:replaced_by Accounting Standards Codification (ASC)
gptkbp:used_by public companies
gptkbp:bfsParent gptkb:Financial_Accounting_Standards_Board_(FASB)
gptkbp:bfsLayer 7