Financial accounting and reporting standards in the united states are established primarily by the:

Financial Accounting standards Board (FASB)

Explanation:

Financial Accounting Standards Board (FASB)  is a private body that works as a non-profit organization that main purpose is established accounting principles in the united states. FASB work for the government, private and for a non-profit organization to prepare and present their financial statement.

FASB working with international accounting standard boards for maintaining and preparing standards worldwide

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