嘻同学2020-06-30 09:55:25
US generally accepted accounting principles are currently developed by which entity? A !e Securities and Exchange Commission. B !e Financial Accounting Standards Board. C !e Public Company Accounting Oversight Board. B is correct. !e FASB is responsible for the Accounting Standards Codi"cation™, the single source of nongovernmental authoritative US generally accepted accounting principles. 这个题为什么选B, 能不能麻烦多说一下FASB 与 US GAAP 还有 SEC, IASB 与 IFRS 这些的关系,谢谢
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Sinny2020-07-01 09:56:56
同学你好,US GAAP是FASB制定的,而IFRS由IASB制定,SEC负责监管上市公司是否遵循会计准则,而这个准则可以是IFRS,也可以是FASB
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