#3 Quoting FASB
Jan 15th, 2009 by pfi
How do you distinguish between a good accountant and a great accountant? Starting pulling FASB statements out of a hat and see who can name more paragraphs. Advanced accountants can quote the individual sentences and tell you why you’re wrong.
FASB stands for Financial Accounting Standards Board and is the basis for Generally Accepted Accounting Principles (GAAP). All this means is that FASB represents important accounting guidance in the US. Conversations between career accountants will involve discussions on accounting treatment by citing FASB and other standards. In between quoting FASB, you will likely hear accountants gossipping about people they work with.
If you really want to impress an accountant, you can ask their opinion about the mark to market accounting of FAS 157, a recent financial hot topic, and let them express themselves. This will cast you as someone who cares and is knowledgeable about their profession. Be careful though! If your accountant friend is inexperienced, they may not know the FASB you are quoting and make them feel embarrassed.
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