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Which of the following has the highest level of authority under the hierarchy of GAAP?



A. AICPA Practice bulletins if specifically made applicable to state and local governments by the AICPA (and cleared by the GASB)
B. Consensus positions of the GASB Emerging Issues Task Force
C. Implementation guides (\Qs and As\) published by the GASB staff
D. AICPA Industry Audit and Accounting Guides

This question is part of local government ch.11
Asked by Mstewart, Last updated: Aug 11, 2020

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John Smith

John Smith

Answered Jul 20, 2017

AICPA Industry Audit and Accounting Guides
 

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