Statement of Financial Accounting Standards

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Definitions
Discussion Memorandum
Discussion Memorandum Financial Accounting Standards Board Statement of Financial Accounting Standards Alternative Accounting Treatments Accounting Standards Financial Reporting
In the USA, a Discussion Memorandum is a preliminary document published by the Financial Accounting Standards Board (FASB) before issuing a Statement of Financial Accounting Standards (SFAS). It specifies the topic under consideration, describes the alternative accounting treatments, and explains the perceived advantages and disadvantages of each treatment.
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Definitions
Statement of Financial Accounting Standards (SFAS)
Statement of Financial Accounting Standards SFAS Financial Accounting Financial Reporting FASB GAAP Accounting Standards
Statements detailing the financial accounting and reporting requirements established by the Financial Accounting Standards Board (FASB), forming part of the generally accepted accounting principles (GAAP) in the USA.
Read more about Statement of Financial Accounting Standards (SFAS).

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