Accounting Standards Organizations

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International financial reporting standards (IFRS)

IASB issues these and they have been adopted by many countries outside of the united states.

Generally accepted accounting principles (GAAP)

is a collection of commonly-followed accounting rules and standards for financial reporting. The acronym is pronounced "gap."

Securities and exchange commission (SEC)

is the agency of the US government that oversees US financial markets and accounting standard-setting bodies.

International accounting standards board (IASB)

issues standards

Public company accounting oversight board (PCAOB)

job to determine auditing standards and review the performance of auditing firms.

Financial Accounting Standards Board (FASB)

primary accounting standard-setting body in the united states


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