A Few Suggestions for Further Information

Financial Accounting Standards Board (FASB)
FASB is a private sector organization that establishes standards for accounting and financial reporting practices. Its Web site (www.fasb.org) provides detail on the role of FASB and the Generally Accepted Accounting Principles (GAAP) used by financial managers to prepare financial statements.

Securities and Exchange Commission
The SEC’s Web site (www.sec.gov) offers investors a source for understanding the requirements the SEC places on public companies, as well as its efforts to regulate and monitor securities-related activities. The SEC also maintains the EDGAR database of companies’ SEC filings.