小狗 asked in 教育與參考考試 · 9 years ago

(會計)FASB 和 FAF有什麼關係??

FAFB是

Financial Accounting Standards Board (美國)財務會計標準委員會

的縮寫

那FAF呢??是什麼的縮寫??

跟FAFB又有什麼關係?

1 Answer

Rating
  • 9 years ago
    Favorite Answer

    FAF 的全名是 Financial Accounting Foundation

    它成立於1972年,宗旨為:

    建立財務會計以及財務報告準則。推廣財會準則教育監督、管理、並支援經費,成立各委員會來訂定財務會計標準、政府會計標準,以及意見諮詢委員會遴選各委員會之任職成員力守制定財會標準需遵守的獨立性、以及清明的操守以下節錄FAF官網裡,更詳細的介紹

    FAF Organizational StructureFinancial Accounting Standards Board (FASB)

    Established by the FAF in 1973, the FASB has been delegated the authority to establish standards of financial accounting and reporting for private-sector entities, including business and not-for-profit organizations. FASB standards are recognized as generally accepted and authoritative.

    Governmental Accounting Standards Board (GASB)

    Organized by the FAF in 1984, the GASB has been delegated the authority to establish standards of financial accounting and reporting for state and local governmental entities. GASB pronouncements are recognized as generally accepted and authoritative.

    Financial Accounting Standards Advisory Council (FASAC)

    Comprised of FASB constituents, the Financial Accounting Standards Advisory Council consults with the FASB on technical issues, project priorities, and other matters likely to concern the FASB.

    Governmental Accounting Standards Advisory Council (GASAC)

    Comprised of GASB constituents, the Governmental Accounting Standards Advisory Council consults with the GASB on technical issues, project priorities, and other matters likely to concern the GASB.

    2011-09-23 16:11:02 補充:

    簡言之,FASB是FAF下所成立的委員會之一,為了制定民營企業(不論是營利事業、或飛營利事業)的財會準則以及財報格式。FASB所制定出的會計準則,就是一般耳熟能詳的GAAP. (Generally Accepted Accounting Principles)

    • Commenter avatarLogin to reply the answers
Still have questions? Get your answers by asking now.