ACCOUNTING STANDARDS BOARD (ASB) Definition

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ACCOUNTING STANDARDS BOARD (ASB) makes, improves, amends and withdraws accounting standards. Many of ASBs specialize in the various fields or sectors of accounting.

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PARENT COMPANY is a company of which others are subsidiaries.

ORGANIZATION is a term for any type of group or association of individuals that have joined together either formally or legally, e.g. a company, corporation, government, or partnership.

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