These are used by the FASB, and it is a set of concepts that guide financial reporting.
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These are used by the FASB, and it is a set of concepts that guide financial reporting.
A. Financial Accounting Standards Board (FASB)
B. Generally accepted accounting principles (GAAP)
C. Securities and Exchange Commission (SEC)
D. Conceptual framework
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Related Book For 
Principles Of Accounting Volume 1 Financial Accounting
ISBN: 9781593995942
1st Edition
Authors: Mitchell Franklin, Patty Graybeal, Dixon Cooper, OpenStax
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