IASB

JUNTA DE NORMAS INTERNACIONALES DE CONTABILIDAD

IASB

    International Accounting Standards Board  

COMITÉ DE NORMAS INTERNACIONALES DE CONTABILIDAD

IASC

(International Accounting Standards Committee

Fundación de Estándares Internacionales de Reportes Financieros

IFRS Foundation 

 International Financial Reporting Standards

  

LAS NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA (NIIF),

IFRS 

International Financial Reporting Standards

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The Financial Accounting Standards Board (FASB) is a private, non-profit organization standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.

The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the US.

The FASB replaced the American Institute of Certified Public Accountants' (AICPA) Accounting Principles Board (APB) on July 1, 1973.

FASB accounting standards are accepted as authoritative by many organizations, including state Boards of Accountancy and the American Institute of CPAs (AICPA).