Rev 2001.09

"Financial Accounting Standards Board (FASB)" means
the independent private-sector, not-for-profit organization that
establishes financial accounting and reporting standards for public and private
companies and not-for-profit organizations that follow GAAP.
Source. #5454, eff 8-28-92; ss by #6809, eff 7-21-98;
ss by #8686, eff 7-21-06; ss by #10675, eff 9-24-14 (from