Link: FASB Pronouncements
About: FASB Pronouncements Financial Accounting Standards Board Pronouncements is a financial accounting database comprised of several different but related components: Statements of Financial Accounting Standards, Statements of Financial Accounting Concepts, FASB Interpretations, FASB Technical Bulletins and EITF Abstracts. The FASB is an independent board consisting of accounting professionals who establish and communicate standards of financial accounting and reporting in the United States. FASB standards, known as generally accepted accounting principles (GAAP), govern the preparation of corporate financial reports and are recognized as authoritative by the Securities and Exchange Commission. The goal of this database is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. Full text.
Dates of Coverage: current.
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