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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.
Securities And Exchange Commission
A government commission created by Congress to regulate the securities markets and protect investors in the United States, often abbreviated as SEC.
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