Which of the following organizations has not been instrumental in the development of financial accounting standards in the United States?
a. AICPA
b. FASB
c. IASB
d. SEC
Answer: C
Intermediate Accounting
- Which of the following is an ethical concern of accountants?
- What would be an advantage of having all countries adopt and follow the same accounting standards?
- What is not a reason that accounting standards may differ across countries?
- What is "expectation gap"?
- What is a possible danger if politics plays too big a role in accounting standard setting?
- What is not a source of pressure that may influence the accounting standard setting process?
- The purpose of the International Accounting Standards Board is to
- Financial accounting standard-setting in the United States
- Which of the following is not considered a component of generally accepted accounting principles?
- What is the purpose of a FASB Staff Position?
- Rule 203 of the Code of Professional Conduct addresses:
- Which of the following publications does not qualify as a statement of generally accepted accounting principles?
- Which of the following is not a part of generally accepted accounting principles?
- Generally accepted accounting principles
- Members of the Financial Accounting Standards Board are
- The purpose of Statements of Financial Accounting Concepts is to
- An organization that has not published accounting standards is the
- Which of the following pronouncements were issued by the Accounting Principles Board?
- The American Institute of Certified Public Accountants (AICPA) continues to be involved in all of the following except
- The purpose of the Emerging Issues Task Force is to
- FASB Technical Bulletins
- Which of the following is not a publication of the FASB?
- The Financial Accounting Standards Board employs a "due process" system which
- The major distinction between the Financial Accounting Standards Board (FASB) and its predecessor, the Accounting Principles Board (APB), is