The role of Financial Accounting Standards Board

The role of Financial Accounting Standards Board
What is accounting?
2. Briefly describe the two major fields of accounting.
3. Describe the various types of individuals who use accounting information and how
they use that information to make important decisions.
4. What are two certifications available for accountants? Briefly explain each
5. What is the role of the Financial Accounting Standards Board (FASB)?
6. Explain the purpose of Generally Accepted Accounting Principles (GAAP),
including the organization currently responsible for the creation and governance
of these standards.
7. Describe the similarities and differences among the four different types of business
entities discussed in the chapter.
8. A business purchases an acre of land for $5,000. The current market value is $5,550,
and the land was assessed for property tax purposes at $5,250. What value should the
land be recorded at, and which accounting principle supports your answer?
9. What does the going concern assumption mean for a business?
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