FASB, IASB, POB, and PCAOB: Describing Each of The Four Accounting Regulatory Bodies and How Compliance With It's Rules is Achieved

A regulatory body is a government agency that is "formed or mandated under the terms of a legislative act (statute) to ensure compliance with the provisions of the act, and in carrying out its purpose" ("Regulatory Agency"). Accounting regulatory bodies exercise their power in terms of accounting practices for corporate and commercial enterprises ("Regulatory Agency"). Four of the major past and present accounting regulatory bodies include the Public Company Accounting Oversight Board (PCAOB), the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB), and the Public Oversight Board (POB) ("A Glossary of Terms"). This paper will briefly describe each regulatory body and how compliance with its rules is achieved.

Category: Business - F

Common Topics

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