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Financial Information
Data related to the financial performance and position of an entity, including income statements, balance sheets, cash flow statements, and notes to the accounts.
Accounting Standard-Setting
The process of developing the rules and guidelines that govern the preparation and presentation of financial statements.
Financial Accounting Standards Board
An independent organization responsible for establishing and improving financial accounting and reporting standards in the United States.
Securities and Exchange Commission
A U.S. federal agency responsible for enforcing the federal securities laws and regulating the securities industry, stock and options exchanges.
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