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The Securities and Exchange Commission officially recognizes the FASB as authoritative and it necessitates that all publicly held organizations follow the rules established by the FASB.
The Securities and Exchange Commission is an independent regulatory agency responsible for administering federal laws on stocks and bonds to protect investors and to ensure that the securities market operates fairly and honestly. The SEC implements securities laws through sanctions and all companies with stock registered in the United States must agree with the SEC rules and regulations. All companies must file quarterly reports as to the progress of their companies...
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