U.S. accounting principles drawn up by the Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants (AICPA). In addition, the interpretations and explanations furnished by the Securities and Exchange Commission (SEC) are particularly relevant for companies listed on the stock exchange. As in the case of 
IFRS the main objective is to provide decision useful information, especially for investors.
IFRS the main objective is to provide decision useful information, especially for investors.
