Which of the following organizations has had the least impact on the development of GAAP for state and local governments?

Question

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The Federal Accounting Standards Advisory Board (FASAB) primarily focuses on federal accounting standards and practices, not on the development of Generally Accepted Accounting Principles (GAAP) for state and local governments. The other organizations listed have more direct involvement or influence on the development of GAAP for state and local governments through their specific sectors or accounting guidance contributions.

Which of the Following Organizations Has Had the Least Impact