1.

1-Committee on Accounting Procedures (CAP) :

The Committee on Accounting Procedure (CAP) was the first private sector organization that
had the task of setting accounting standards in the United States. It was a committee run
by the American Institute of Accountants (now known as the American Institute of Certified
Public Accountants)

1.2-Accounting Principle Board (APB) :

The Accounting Principles Board (APB) was a precursor to the Financial Accounting
Standards Board, which establishes generally accepted accounting principles (GAAP). All U.S.
public corporations are required to follow the GAAP standards in order to make financial reports
consistent and transparent.

1.3-Financial Accounting Standard Board (FASB) :

Established in 1973, the Financial Accounting Standards Board (FASB) is the independent,
private-sector, not-for-profit organization based in Norwalk, Connecticut, that establishes
financial accounting and reporting standards for public and private companies and not-for-
profit organizations that follow Generally Accepted Accounting Principles (GAAP).
II-រច ស្មព័នធ FASB

III-FASB Missions
The collective mission of the FASB, the GASB, and the FAF is to establish and improve
financial accounting and reporting standards to provide useful information to investors and
other users of financial reports and educate stakeholders on how to most effectively
understand and implement those standards.
IV-FASB : ក្រុមក្បឹរារំណត់ស្តង់ដាគណគនយយអាគមរិចកំង ដែលមានតួ ទីរំណត់ស្តង់ដាគណគនយយហិរញ្ញវតាុគៅស្ហរែឋអាគមរិច (US GAAP)

1. Richard R. Jones, Chair

2. James L. Kroeker, Vice Chairman
3. Christine Ann Botosan, Board Member
4. Gary R. Buesser, Board Member
5. Frederick L. Cannon, Board Member
6. Susan M. Cosper, Board Member
7. Marsha L. Hunt, Board Member
V-អាស្យដាឋនស្ថា ប័ន FASB

Financial Accounting Standards Board

401 Merritt 7
P.O. Box 5116
Norwalk, Connecticut 06856-5116

Telephone: (203) 847-0700

Fax: (203) 849-9714