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Financial Accounting Standards Board
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FASB was established in 1973 and is an independent body in the private sector for establishing financial accounting and reporting standards that govern the preparation of financial reports.  Full-text publications available on the Web site under the FASB Pronouncements and EIFT Abstracts link include FASB pronouncements, Statements of Financial Accounting Standards, Statements of Financial Accounting Concepts, FASB Interpretations, FASB Technical Bulletins, and EIFT Abstracts.

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