For each statement below, identify whether the statement describes the SEC, the IASB, or the FASB.

a$.$ Reporting requirements issued by this organization are legally enforceable in the U$.$S$.$ Failure to adhere to them is a violation of the law.

SEC

b$.$ Reporting standards required by this organization only apply to companies listed on U$.$S$.$ securities exchanges.

IASB

c$.$ Reporting standards issued by this organization apply to all U$.$S$.$ companies, whether publicly traded or privately held.

FASB

d$.$ This organization has the legal authority and responsibility to oversee financial reporting in the United States.

SEC

e$.$ This organization establishes accounting standards for non$-$U$.$S$.$ companies only.

IASB

f$.$ This organization is a government agency established by the U$.$S$.$ Congress.