House of GAAP House of GAAP Category (a) FASB Standards and Accounting Principles Board AICPA Accounting Research (Most authoritative) Interpretations (APB) Opinions Bulletins (ARBs) AICPA Industry Audit and AICPA Statements of Position Category (b) FASB Technical Bulletins Accounting Guides (SOPs) Category (c) FASB Emerging Issues Task Force (EITF) AICPA AcSEC Practice Bulletins Category (d) AICPA Accounting FASB Implementation Guides Widely recognized and prevalent (Least authoritative) Interpretations (Q and A) industry practices
House of GAAP House of GAAP Category (a) (Most authoritative) FASB Standards and Interpretations Accounting Principles Board (APB) Opinions AICPA Accounting Research Bulletins (ARBs) Category (b) FASB Technical Bulletins AICPA Industry Audit and Accounting Guides AICPA Statements of Position (SOPs) Category (c) FASB Emerging Issues Task Force (EITF) AICPA AcSEC Practice Bulletins Category (d) (Least authoritative) AICPA Accounting Interpretations FASB Implementation Guides (Q and A) Widely recognized and prevalent industry practices
GAAP-US.docx