The Financial Accounting Standards Board (FASB) on Friday announced it has filled two new openings, appointing Daryl Buck of Reasor's Holding Co. and R. Harold Schroeder of Carlson Capital as the standard-setting group expands from five to seven members.

Buck, a former Arthur Andersen & Co. audit manager, has spent the past 18 years with Reasor's, a grocery chain operator in Tahlequah, Okla. He was selected to the FASB in large part for his experience with private company financial reporting and analysis, an area of focus for the board.

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