The world of finance, connected.
⌕
EN / Global
Fi
Financial encyclopediaReviewed 2026-10-23

Financial Accounting Standards Board (FASB)

The Financial Accounting Standards Board (FASB) is the accounting standard setter for purposes of the Federal Securities Laws. See GAAP.

Sources and references ↗
PROFILE / FACT FILE

Concept at a glance

Term
Financial Accounting Standards Board (FASB) [1]
Subject area
Investor.gov glossary [1]
Jurisdiction / scope
US regulatory and investor-education context [1]
Primary reference
SEC · Investor.gov [1]

Definition and explanation

The Financial Accounting Standards Board (FASB) is the accounting standard setter for purposes of the Federal Securities Laws. See GAAP. [1]

Frequently asked questions

What does Financial Accounting Standards Board (FASB) mean in the cited reference?

The Financial Accounting Standards Board (FASB) is the accounting standard setter for purposes of the Federal Securities Laws. See GAAP. [1]

Sources and review dates

  1. US SEC · Investor.gov — Financial Accounting Standards Board (FASB) ↗

Reviewed 23 October 2026. Historical dates and award-time affiliations retain their original context. A review date is not an event date. Background sources are identified separately from official records.

Content preparation: source-based compilation with AI assistance. See methods and attribution. Named sources identify the underlying records; no individual expert review is claimed.