Answer:
The Financial Accounting standards board(FASB)
Explanation:
It is a private standardsetting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the US in the public's interest
Hii! There also can be 5 stages and those stages are:
<em>- testing</em>
<em>- questioning</em>
<em>- building</em>
<em>- feedback </em>
<em>- summarizing</em>