05262821 Level II Training Book

What is GAAP? • What is GAAP?

• Who establishes GAAP?

27

Governing Structure of Standard- Setting Boards

FinancialAccountingFoundation (FAF)

Financial Accounting Standards AdvisoryCouncil

Financial Accounting Standards Board(FASB)

Governmental Accounting Standards Board(GASB)

Governmental Accounting Standards AdvisoryCouncil

28

BlueBird CPAs

14

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