Final answer:
The subject of this question is Business, and it refers to the accounting standards set by organizations like the AICPA.
Step-by-step explanation:
The subject of this question is Business. 'issued standards through its Committee on Accounting Procedure and Accounting Principles Board.' refers to the accounting standards set by an organization. In this case, it is likely referring to the American Institute of Certified Public Accountants (AICPA) which issued standards through these committees.