Within the united states, the dominant body in the primary development of accounting principles is the institute of management accountants (ima) american accounting association (aaa) financial accounting standards board (fasb) american institute of certified public accountants (aicpa)

The Financial Accounting Standard Board is the dominant body in Development of Accounting principles

Explanation

Generally accepted accounting principles (GAAP) refer to a common set of accounting principles, standards, and procedures. These principles are issued by the Financial Accounting Standards Board

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