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Question

What is the role of the Financial Accounting Standards Board (FASB)?

Step-by-Step Solution

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Answer

The primary role of FASB is to monitor the creation and governance of accounting standards.

1Step 1: Explanation of FASB

Financial Accounting Standards Board (FASB) is a U.S. organization funded privately. They are responsible for formatting accounting standards that companies should follow. 

2Step 2: Working of FASB

FASB works with the Securities and Exchange Commission (SEC), Public Company Accounting Oversight Board (PCAOB), Insitute of Management Accountants (IMA) and so on.