Commonly used OPEB accounting terms
Accounting terms mentioned throughout our website may not be familiar to everyone and so we’ve complied a list of common terms related to FASB and GASB OPEB accounting standards.
There is currently 1 term in this directory beginning with the letter F.
Financial Accounting Standards Board
The organization that determines the accounting standards under which private sector organizations must operate. There is another organization referred to as the Government Accounting Standards Board that sets the accounting standards for state and local governments.