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FASB Accounting Standards Codification
The single source of authoritative nongovernmental U.S. Generally Accepted Accounting Principles (GAAP) organized by topic.
Authoritative Support
Guidance or directives from recognized bodies or documents that provide a foundation or validation for actions and decisions.
Accounting Research
The examination and analysis of accounting practices to create guidance or knowledge in the field of accounting.
FASB
The Financial Accounting Standards Board, an independent organization that establishes accounting and financial reporting standards for companies and nonprofits in the United States.
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