securities regulation with federal, state, and foreign authorities. The commissions meeting are held regularly and are open to the public and media unless the topic is confidential. The SEC enforces these requirements by bringing civil enforcement actions against companies and individuals who violate the laws, like insider trading and accounting fraud...
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Their duty, to establish and communicate standards of accounting and reporting in the U.S. FASB standards are known as generally accepted accounting principles (GAAP). These govern the preparation of financial reports. “Additionally, FASB is recognized as authoritative by the SEC” (The Free Dictionary, 2005)...
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How to have sex state and local governments” (Government Accounting Standards Board, n.d.). The third regulatory body is the International Accounting Standards Boars or IASB for short...	2 / 283
International Accounting Paper “In 1981, IASC and IFAC agreed that IASC would have full and complete autonomy in setting international accounting standards and in publishing discussion documents on international accounting issues” (International Accounting Standards Board, n...	2 / 439
Accounting Regulatory Bodies These organizations also set the rules and regulations that are out there so that organizations have to follow specific guidelines when it comes to the financial workings of each organization...	2 / 337
Role and evolution of IASB The first exposure draft was published in 1974 and in 1981 the organization began to pay visits to national standard-setters in its efforts to reduce the diversity of financial reporting practices...	3 / 683