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The Financial Accounting Foundation (FAF) is located in Norwalk, Connecticut. It was organized in 1972 as a non-stock, Delaware Corporation. It is an independent organization in the private sector, operating with the goal of ensuring objectivity and integrity in financial reporting standards. The foundation is responsible for (): * Establishing and improving financial accounting and reporting standards; * Educating constituents about those standards; * The oversight, administration, and finances of its standard-setting Boards, the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB), and their Advisory Councils; * Selecting the members of the standard-setting Boards and Advisory Councils; and * Protecting the independence and integrity of the standard-setting process. FAF operates four branches in its organization: * FASB * GASB * The Financial Accounting Standards Advisory Council (FASAC). This branch is composed of FASB constituents and consults with FASB on issues. * The Governmental Accounting Standards Advisory Council (GASAC). This branch is composed of GASB constituents and consults with GASB on issues. The FAF Board of Trustees is made up of members from constituent organizations having interest in financial reporting. These constituent organizations include: *American Accounting Association *American Institute of Certified Public Accountants *CFA Institute *Financial Executives International *Government Finance Officers Association *Institute of Management Accountants *National Association of State Auditors, Comptrollers and Treasurers *Securities Industry and Financial Markets Association There are currently five officers and fourteen trustees. The FAF operates seven committees: * the Executive Committee * the Development Committee * the Appointments and Evaluations Committee * the Finance and Compensation Committee * the Audit Committee * the Standard-Setting Process Oversight Advisory Committee * the Corporate Governance Committee 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Financial Accounting Foundation」の詳細全文を読む スポンサード リンク
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