The Financial Accounting Standards Board (the FASB), is the independent, private-sector, not-for-profit organization that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles (GAAP).
The FASB Accounting Standards Codification® (FASB Codification) is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. The new four-volume bound edition of the FASB Codification is issued as of October 31, 2010. Available online. Must register at the site; Free access in Basic View.
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