財務會計標準委員會

定義：

制定財務會計及報告標準的指定機構。制定的標準控制財務報告的編制方法，並且獲得美國證監會的承認。

International Financial Accounting Standards Board (IFASB)

A seven-member independent board consisting of accounting professionals who establish and communicate standards of financial accounting and reporting in the United States. FASB standards, known as generally accepted accounting principles (GAAP), govern the preparation of corporate financial reports and are recognized as authoritative by the Securities and Exchange Commission.