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What was the prevailing belief prior to the time of Lyell and Darwin?
PCAOB
The Public Company Accounting Oversight Board, a nonprofit corporation established by Congress to oversee the audits of public companies, ensuring the accuracy and reliability of financial statements.
FASB
The Financial Accounting Standards Board, responsible for establishing accounting and financial reporting standards for companies and nonprofit organizations in the United States.
Annual Report
A comprehensive report detailing a company's activities, financial performance, and operations over the previous financial year.
Interim Financial Statements
Financial reports that are issued for periods of time shorter than the company's full fiscal year, intended to provide an update on the company's financial progress.
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