Statements of Financial Accounting Standards

Statements of Financial Accounting Standards　《财务会计准则公报》　

Accounting，reporting，and disclosure requirements of the Financial Accounting Standards Board[FASB].They are rules to be followed by accountants in accumulating financial data and preparing financial statements.The standards are，in effect，Generally Accepted Accounting Principles[GAAP].They cover diverse subjects，such as leases，pensions，and income statement presentation.