嘻同學(xué)
2020-06-30 09:55US 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. 這個(gè)題為什么選B， 能不能麻煩多說一下FASB 與 US GAAP 還有 SEC, IASB 與 IFRS 這些的關(guān)系，謝謝
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2020-07-01 09:56
該回答已被題主采納
同學(xué)你好，US GAAP是FASB制定的，而IFRS由IASB制定，SEC負(fù)責(zé)監(jiān)管上市公司是否遵循會(huì)計(jì)準(zhǔn)則，而這個(gè)準(zhǔn)則可以是IFRS，也可以是FASB
0
0
0
0
