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What Are Generally Accepted Accounting Principles? Accountants may tailor their financial reporting to the particular needs of a company, but they often also follow ... (ARTICLE) FASB No. 163 Statement of Financial Accounting Standards No. 163 -... Space considerations prevent publishing here the appendices to FASB Statement 163. Since the appendices often are important to ... (PERIODICAL ARTICLE) SurgutNefteGaz. Founded on March 19, 1993, SNG is the fourth largest oil producer and among the well-managed integrated oil ... (PERIODICAL ARTICLE) GazpromNeft. Formed on May 13, 2006, this company combines the oil and condensate producing units of Gazprom and Sibneft, ... (PERIODICAL ARTICLE) Commentary: Target: financial statement reporting Companies considering an acquisition or merger should be prepared to implement two recent accounting pronouncements requiring fair value ... (PERIODICAL ARTICLE) SEC To Look at Adopting International Accounting Standards HEADNOTE FINANCE: Accounting overhaul could mean big expenses for cos. Local companies may not be so eager to ... (PERIODICAL ARTICLE) Statement of financial accounting standards no. 161 - disclosures about... Space considerations prevent publishing here the appendices to FASB Statement 161. Since the appendices often are important to ... (PERIODICAL ARTICLE) Climbing the learning curve from GAAP to IFRS: moving from U.S. GAAP to... Imagine you've been teaching and studying French for many years. Then, you get the word that before long ... (PERIODICAL ARTICLE) Why historical cost accounting makes sense. As the Financial Accounting Standards Board (FASB) continues to march toward fair value accounting and away from historical ... (PERIODICAL ARTICLE) Amendment to Code of Professional Conduct Appendix A - Council Resolution... On May 18, 2008, the AICPA governing Council designated the International Accounting Standards Board (IASB) as the body ... (PERIODICAL ARTICLE) The standard-bearer: chairman examines AcSEC's changing role and the... [ILLUSTRATION OMITTED] Ben Neuhausen took the helm of the Accounting Standards Executive Committee in 2005 and led the ... (PERIODICAL ARTICLE) Understanding the Different Types of Financial Statements All business owners should know the differences of the various types of financial statements that can be prepared ... (BLOG POST) In the drop zone: regulators continue to work toward one global set of... [ILLUSTRATION OMITTED] Over the past few years, the Securities and Exchange Commission (SEC), the Financial Accounting Standards Board ... (PERIODICAL ARTICLE) New Accounting Standards impact financial statements. Three new Financial Accounting Standards (SFAS)--SFAS Nos. 157, 158 and 159--will alter the way many organizations present their ... (PERIODICAL ARTICLE) International Accounting Standards from UK Standards to IAS: An Accelerated... IMAGE PHOTOGRAPH 1 International Accounting Standards from UK Standards to IAS: An Accelerated Route to Understanding the Key ... (PERIODICAL ARTICLE) Balancing Act HEADNOTE Chief financial officers have made substantial progress in reconciling the government's books, but serious problems remain. The ... (PERIODICAL ARTICLE) New Reporting Standards for Noncontrolling Interests HEADNOTE Benefits Include Greater Comparability and Conceptual Consistency IMAGE PHOTOGRAPH 1 FASB and the International Accounting Standards Board ... (PERIODICAL ARTICLE) Creating a New Accounting Standard For more than a decade, the International Accounting Standards Board (IASB) has been working to develop standards for ... (PERIODICAL ARTICLE) Global Accounting; Q&A with IASB member Mary Barth sheds light on... for Stanford University professor Mary Barth, being a member of the International Accounting Standards Board means the world ... (PERIODICAL ARTICLE) The Ride to Going Global HEADNOTE Slow Down for the Bumps The move to International Financial Repotting Standards (IFRS) is proceeding at full ... (PERIODICAL ARTICLE)
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Business Glossary

Definitions for: Government Accounting Standards Board (GASB)

Dictionary of Accounting Terms

Government Accounting Standards Board (GASB)

organization that formulates accounting standards for governmental units. It is under the auspices of the Financial Accounting Foundation and replaced the National Council on Government Accounting.

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Industry Associations
Financial Accounting Standards Board
Establishes standards of financial accounting and reporting for private-sector entities, including businesses and not-for-profit organizations.

Founded: 1973

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