Financial Accounting Standards Board


Financial Accounting Standards Board

Le Comité des normes comptables et financières, plus connu sous son nom anglais de Financial Accounting Standards Board ou sous son acronyme de FASB, est une association à but non lucratif, non gouvernementale, dont le but est de développer les principes comptables des États-Unis dans l'intérêt du public. La Securities and Exchange Commission a désigné le FASB comme l'organisme responsable de l'établissement des normes comptables pour les entreprises cotées aux États-Unis.

Le Comité a été créé en 1973, en remplacement du Comité pour les principes comptables (Accounting Principles Board) et du Comité de la procédure comptable de l'Institut américain des comptables publics certifiés. Le FASB a pour mission « d'établir et d'améliorer les normes de comptabilité et d'information financière pour l'orientation et l'éducation du public, y compris les émetteurs, auditeurs et utilisateurs d'informations financières. »

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