About: Financial Accounting Standards Board

Facets (new session)
Description
Metadata
Settings
- Rule:
- Inverse Functional Properties:
- "Same As":

About: Financial Accounting Standards Board Goto Sponge NotDistinct Permalink

An Entity of Type : umbel-rc:Organization, within Data Space : dbpedia.org associated with source document(s)
QRcode icon

http://dbpedia.org/describe/?url=http%3A%2F%2Fdbpedia.org%2Fresource%2FFinancial_Accounting_Standards_Board

The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest. The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the US. The FASB replaced the American Institute of Certified Public Accountants' (AICPA) Accounting Principles Board (APB) on July 1, 1973. The FASB is run by the nonprofit Financial Accounting Foundation.

Attributes	Values
rdf:type	Thing schema:Organization dul:Agent dul:SocialPerson agent wikidata:Q24229398 Organization yago:WikicatNon-profitOrganizationsBasedInConnecticut yago:WikicatOrganizationsEstablishedIn1973 yago:Abstraction100002137 yago:Group100031264 yago:Organization108008335 yago:YagoLegalActor yago:YagoLegalActorGeo yago:YagoPermanentlyLocatedEntity organisation yago:SocialGroup107950920 yago:WikicatAccountingOrganizations umbel-rc:NonProfitOrganization umbel-rc:Organization
rdfs:label	Financial Accounting Standards Board (en) مجلس معايير المحاسبة المالية (ar) Financial Accounting Standards Board (de) Financial Accounting Standards Board (fr) 財務会計基準審議会 (ja) Financial Accounting Standards Board (pt) 財務會計標準委員會 (zh)
rdfs:comment	مجلس مَعايير المُحاسبة المالية (بالإنجليزية: Financial Accounting Standards Board)‏ ويُدعى اختصاراً (FASB)، وهو مُنظمة خاصة غير ربحية تَهدف بشكلٍ رئيسي إلى إنشاء وَ تطوير المبادئ المحاسبية المقبولة عموماً (Generally Accepted Accounting Principles) داخل الولايات المتحدة الأمريكية. قامت هيئة الأوراق المالية والبورصات الأمريكية (SEC) باعتبار مَجلس معايير المُحاسبة المالية (FASB) مُنظمة مَسؤولة عَن وَضع مَعايير المحاسبة للشَرِكات العامة فِي الولايات المُتحدة، وفي الأَول من تَموز عام 1973 قامَ مَجلس مَعايير المحاسبة المالية باستبدال (AICPA) (APB). (ar) 財務会計基準審議会（ざいむかいけいきじゅんしんぎかい、Financial Accounting Standards Board、略称:FASB）は、アメリカ合衆国内における、一般に認められた会計原則（Generally Accepted Accounting Principals 、略称:GAAP）を作成・改正するために開設された、公益の民間非営利団体である。証券取引委員会（U.S. Securities and Exchange Commission、略称:SEC）は、アメリカ合衆国内における株式会社のための会計基準設定機関に、FASBを選定した。そして1973年1月1日にFASBは米国公認会計士協会（American Institute of CPAs、略称:AICPA）の会計原則委員会（Accounting Principles Board、略称:APB）の後任となった。 (ja) O Financial Accounting Standards Board (FASB) é uma organização estadunidense sem fins lucrativos criado em 1973 para padronizar os procedimentos da contabilidade financeira de empresas cotadas em bolsa e não governamentais. Órgão autorizado e reconhecido pela SEC (Securities and Exchange Commission). Essas normas são oficialmente reconhecidas. O FASB tem objetivo de trazer padronização, maior eficiência na economia e nas decisões tomadas pelas empresas trazendo maior clareza nas informações divulgadas. (pt) 財務會計標準委員會（英語：Financial Accounting Standards Board, 缩写：FASB）是一家非營利組織，旨在為美國制定一套符合公衆利益的會計準則。它與1973年由美國證券交易委員會制訂規則，並取代會計程序委員會和會計原則委員會的標準。 (zh) The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest. The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the US. The FASB replaced the American Institute of Certified Public Accountants' (AICPA) Accounting Principles Board (APB) on July 1, 1973. The FASB is run by the nonprofit Financial Accounting Foundation. (en) Das Financial Accounting Standards Board (FASB) ist ein US-amerikanisches, privatrechtlich organisiertes Rechnungslegungsgremium. Es hat die Zielsetzung festzulegen, was United States Generally Accepted Accounting Principles (US-GAAP) für Unternehmen und privatwirtschaftliche Organisationen sind. Seit 1973 wird es von der Securities and Exchange Commission (SEC) und dem American Institute of Certified Public Accountants (AICPA) in dieser Funktion anerkannt. Da die SEC, die US-amerikanische Aufsichtsbehörde für das Wertpapier und Börsenwesen, aufgrund ihrer Befugnisse für die am US-amerikanischen Kapitalmarkt tätigen Unternehmen und Organisationen vorschreiben kann was US-GAAP sind, sind die Vorschriften des FASB für diese bindend. (de) Le Comité des normes comptables et financières, plus connu sous son nom anglais de Financial Accounting Standards Board ou sous son acronyme de FASB, est une association à but non lucratif, non gouvernementale, dont le but est de développer les principes comptables des États-Unis dans l'intérêt du public. La Securities and Exchange Commission a désigné le FASB comme l'organisme responsable de l'établissement des normes comptables pour les entreprises cotées aux États-Unis. (fr)
foaf:name	Financial Accounting Standards Board (en)
foaf:homepage	http://www.fasb.org
name	Financial Accounting Standards Board (en)
foaf:depiction
location	Connecticut Norwalk, Connecticut
dcterms:subject	Financial Accounting Standards Board Organizations established in 1973 1973 establishments in Connecticut Accounting in the United States Non-profit organizations based in Connecticut Companies based in Norwalk, Connecticut Accounting organizations Accounting standards
Wikipage page ID	182311 (xsd:integer)
Wikipage revision ID	1123192425 (xsd:integer)
Link from a Wikipage to another Wikipage	United Kingdom United States International Accounting Standards Board International Centre for Financial Regulation Connecticut Consistency Matching principle Memorandum of Understanding Stock option expensing Legal personality SFAS 157 G20 Convergence of accounting standards The Wheat Committee Financial Accounting Standards Board Organizations established in 1973 Accounting standards American Institute of Certified Public Accountants Financial crisis of 2007–2008 1973 establishments in Connecticut Norwalk, Connecticut Fair value Fair value accounting and the subprime mortgage crisis Global financial crisis Going concern Governmental Accounting Standards Board Stephen Haddrill Michel Prada Harvard Business Review Cost Accounting in the United States Non-profit organizations based in Connecticut Companies based in Norwalk, Connecticut Accounting Principles Board Accounting period Accounting organizations Accounting standards Fin 48 Financial Accounting Foundation Financial Reporting Council FIN46 Realization (finance) Generally Accepted Accounting Principles Mark-to-market Materiality (auditing) FASB 133 Dual aspect Sarbanes-Oxley Act of 2002 Mark-to-Market Mark-to-model

Faceted Search & Find service v1.17_git139 as of Feb 29 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 08.03.3330 as of Mar 19 2024, on Linux (x86_64-generic-linux-glibc212), Single-Server Edition (62 GB total memory, 54 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software