Jeffrey L. Offhaus
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FASB Accounting Standards Codification (FASB ASC)

The FASB ASC is the sole source of authoritative generally accepted accounting principles (GAAP) in the United States for nongovernmental entities, including employee benefit plans.

FASB Accounting Standards Codification (FASB ASC) PDF

This document provides a general understanding of the sole source of authoritative generally accepted accounting principles (GAAP) in the United States for Employee Benefit Plans.

Financial Accounting Standards Board

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