Financial Accounting Standards Board
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Closely Matching Concepts from Other Schemes
Earlier Established Forms
Sources
found: Its An analysis of issues related to accounting for future losses, 1974.
found: LC/NAF, May. 15, 2009665 note (The Committee on Terminology of the American Institute of Certified Public Accountants was established in 1920. On September 1, 1959, the Committee on Terminology and the Committee on Accounting Procedure of the American Institute of Certified Public Accountants were superseded by the Institute's Accounting Principles Board, which was replaced in 1973 by the Financial Accounting Standards Board)
found: Financial Accounting Standards Board. Codification improvements to topic 326, financial instruments -- credit losses, 2019:title page (Financial Accounting Standards Board; FASB) page 2 of cover (Norwalk, CT)
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Change Notes
1979-04-24: new
2021-10-08: revised
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