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Financial Accounting Standards Board (FASB) |
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Financial Accounting Standards Board (FASB)Board composed of independent members who create and interpret Generally Accepted Accounting Principles (GAAP).Financial Accounting Standards Board (FASB) Similar MatchesStatement of Financial Accounting Standards No 8Statement of Financial Accounting Standards No 8The is a currency translation standard once used by U.S. accounting firms. See: Statement of Accounting Standards No. 52. Accounting Standards BoardAccounting Standards BoardUK body that sets accounting standards. A subsidiary body of the Financial Reporting Council. Historical Cost Accounting ConventionHistorical Cost Accounting ConventionAn accounting technique that values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition. Cost accountingCost accountingA branch of accounting that provides information to help the management of a firm evaluate production costs and efficiency. Replacement cost accountingReplacement cost accountingAn accounting method that includes as part of depreciation the difference between the original purchase price of an asset and the current ../../finance-glossary/ment cost. Further SuggestionsGrowth accountingcurrent cost accounting Statement of Financial Accounting Standards No 52 Average accounting return Accrual Accounting Convention Accounting earnings accounting reference date Accounting liquidity Inflation accounting Accounting insolvency Purchase accounting Generally Accepted Accounting Principles (GAAP) Regulatory accounting procedures (RAP) |
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