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FASB Statement
(redirected from FASB Opinions)

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FASB Statement
An official opinion by the Financial Accounting Standards Board on how to report a transaction. FASB statements set standards for the accounting industry and help establish uniform practice insofar as it is possible.
FASB Statement
A standard set by the Financial Accounting Standards Board regarding a financial accounting and reporting method. Essentially, FASB statements determine the acceptable accounting practices that Certified Public Accountants use in reporting corporate financial information to stockholders, the SEC, and the general public. See also APB opinion.
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CORPORATE PREPARERS' VIEWS ON FASB OPINIONS Final decisions of the Financial Accounting Standards Board correspond most frequently with opinions expressed in comment letters from public accountants, according to a study by the Financial Executives Institute.
Corporate preparers' views on FASB opinions by Baliga, Wayne J. / Journal of Accountancy
 
 
 
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