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Standard Procedures
Link to Accounting Standard
Financial Accounting Standards Board
Financial Accounting Standards Board
The mission of the FASB is to establish and improve standards of financial accounting
and reporting for the guidance and education of the public, including issuers, auditors,
and users of financial information.

Accounting standards are essential to the efficient functioning of the economy because
decisions about the allocation of resources rely heavily on credible, concise,
transparent, and understandable financial information. Financial information about the
operations and financial position of individual entities also is used by the public in
making various other kinds of decisions.
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Financial Accounting Standards Board