财务会计标准委员会

财务会计标准委员会 Financial Accounting Standards Board - (FASB)

定义：

制定财务会计及报告标准的指定机构。制定的标准控制财务报告的编制方法，并且获得美国证监会的承认。

Financial Accounting Standards Board (FASB)

A seven-member 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.