The Financial Accounting Standards Board is a major organization to develop Generally Accepted Accounting Principles in the US (US GAAP) along with SEC, AICPA, and GASB.
... square trinomial of the form x2 + 2xy + y2. Since "2xy" in this case is (b/a)x, we must have y = b/(2a), so we add the square of b/(2a) to both sides, ...