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Accounting Standards
Guidelines established by authoritative bodies that dictate how financial transactions and elements should be recorded and reported in financial statements.
Regulation S-X
A set of rules issued by the Securities and Exchange Commission (SEC) that dictates the form and content of financial statements submitted by publicly traded companies.
FASB Conceptual Framework
A theoretically based guide developed by the Financial Accounting Standards Board for creating financial accounting and reporting standards.
FASB Members
The individuals serving on the Financial Accounting Standards Board, responsible for establishing and improving standards of financial accounting and reporting in the U.S.
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