IASB vs FASB: Sự khác biệt và So sánh
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IASB vs FASB: Sự khác biệt và So sánh
IASB (Hội đồng Tiêu chuẩn Kế toán Quốc tế) và FASB (Ủy ban Tiêu chuẩn Kế toán Tài chính) là hai tổ chức độc lập chịu trách nhiệm thiết lập các tiêu chuẩn kế toán, trong đó IASB tập trung vào các tiêu chuẩn quốc tế (IFRS) và FASB thiết lập các tiêu chuẩn cho Hoa Kỳ (GAAP).
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