The Accounting Environment
A variety of factors influences accounting standard development, including:
This chapter concentrates on U.S. financial accounting standard- setting bodies (the Securities and Exchange Commission [SEC] and the Financial Accounting Standards Board [FASB] along with its predecessors), U.S. standard-setting processes, and U.S. research processes (SEC's EDGAR and the FASB's Accounting Standards Codification Research System [the Codification]).
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