Roles of financial reporting standard-setting bodies and regulatory authorities

Posted 2022-10-25 我是干勾鱼

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standard-setting bodies：

• United States：Financial Accounting Standards Board (FASB)

• Outside the United States：International Accounting Standards Board (IASB)

Standards：

• FASB：forth Generally Accepted Accounting Principles (GAAP)

• IASB：International Financial Reporting Standards (IFRS)

Regulatory authorities：

• United States：Securities and Exchange Commission (SEC)

• United Kingdom：Financial Conduct Authority

• Most national authorities belong to：International Organization of Securities Commissions (iosCO)