A common set of principles, standards, and procedures that define the basis of financial accounting policies and practices. Accounting standards apply to the full breadth of a entity's financial picture, including assets, liabilities, revenue, expenses and shareholders' equity.
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In the United States, the Generally Accepted Accounting Principles form the set of accounting standards widely accepted for preparing financial statements, which are established the Financial Accounting Standards Board (FASB). International companies follow the International Financial Reporting Standards (IFRS), which are set by the International Accounting Standards Board and serve as the guideline for non-U.S. GAAP companies reporting financial statements. Either FASB or the IFRS, will be the other for US accounting standards. Other countries will have their Accounting Standards Board.
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