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ACCV 5301 Management Applications of Accounting: Accounting Standards

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Investopedia was founded with the mission of simplifying financial decisions and information to give readers the confidence to manage every aspect of their financial life. It contains information on all aspects of finance, including accounting. See this article for Investopedia's explanation of the differences between the IFRS and GAAP Standards.

Accounting Standards

Federal Accounting Standards Advisory Board (FASB)

The FASAB serves the public interest by improving federal financial reporting through issuing federal financial accounting standards and providing guidance after considering the needs of external and internal users of federal financial information.

Financial Accounting Standards Board

The Financial Accounting Standards Board (FASB) establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles (GAAP).


The IFRS Foundation was established to develop a single set of high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards—IFRS Standards—and to promote and facilitate adoption of the standards. Use this site to discover which countries use IFRS Standards.

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