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Ethical and Legal Obligations in Accounting
There are several regulatory organizations in accounting. These organizations include the Financial Accounting Standards Board, the Securities and Exchange Commission, and the Public Company Accounting Oversight Board.
The Financial Accounting Standards Board (FASB) is a designated organization in the private sector for establishing standards of financial reporting (FASB, 2005). Standards are important for credible and comparable financial information. The FASB is independent of all business and professional organizations. …
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