AICPA American Institute of Certified Public Accountants APB Accounting Principles Board ARB Accounting Research Bulletin COSO Komite for sponsende organisasjoner av Treadway Commission FAS Financial Accounting Standard FASB Financial Accounting Standards Board FASAB Federal Accounting Standards Advisory Board FIN FASB Interpertering Form &amp; Content OMB Bulletin 97-01, utgitt 16. oktober 1996 GAO General Accounting Office NAA National Association of Accountants OMB Office of Management and Budget SEC Securities and Exchange Commission SFFAC Uttalelse om føderale finansielle regnskapskonsepter SFFAS Uttalelse om føderale finansregnskapsstandarder SOP Uttalelse om posisjon
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