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.
... (Arundinaria kurileif sc). Birch, both European[?] and Kamchatkan[?]
(Betula elba and B. Ermani), elder, poplar, elm, wild cherry[?] (Prunus padus), Taxus baccata and ...