About the FASB Since 1973, the Financial Accounting Standards Board (FASB) has been the designated organization in the private sector for establishing standards of financial accounting and reporting.

• 关于财务会计准则委员会 自1973年以来，美国财务会计准则委员会（ FASB ）已指定的组织，在私营部门建立标准的财务会计和报告。