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SOAs are language-independent.
Financial Accounting Standards
Rules and standards set by authoritative bodies that dictate how companies prepare and present their financial statements.
AICPA
Stands for American Institute of Certified Public Accountants, a professional organization for Certified Public Accountants (CPAs) in the United States.
SEC
The U.S. Securities and Exchange Commission, the federal agency responsible for enforcing federal securities laws and regulating the securities industry.
FASB
stands for the Financial Accounting Standards Board, which is responsible for establishing accounting and financial reporting standards in the United States.
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