Category A consists of the following officially established accounting principles: (1) FASB Statements of Financial Accounting Standards, (2) FASB Interpretations, (3) APB Opinions, and (4) AICPA Accounting Research Bulletins.
Category D includes (1) AICPA Accounting Interpretations, (2) FASB staff implementation guides, and (3) practices that are widely recognized and prevalent either generally or in an industry.
Category C consists of (1) AcSEC Practice Bulletins that have been cleared by the FASB and (2) consensus positions of the FASB Emerging Issues Task Force (EITF).
Accounting and financial reporting guidance is provided not only by the two major accounting standards-setting bodies, but also by the AICPA, the staffs of the accounting standards-setting bodies, and even professional literature. Because of the heavy workloads of the standards-setting bodies, they may not have issued guidance on a particular issue of concern to a practitioner. A hierarchy of generally accepted accounting principles allows a practitioner to look to the guidance of other bodies in the event the Board with jurisdiction has not issued a standard on a particular matter.
The placement of the legend doesn't follow the common principles of map hierarchy.
The placement of the legend doesn't follow the common principles of map hierarchy.
The elements of placement of title, placement of bibliographic,and placement of inset information would follow common principles of map hierarchy.
What authoritative literature addresses comprehensive income ?When was it issued?This is from the FASB website....Notice to Constituents-About the CodificationWelcome to the Financial Accounting Standards Board (FASB) Accounting Standards Codification™ (Codification).The Codification is the single source of authoritative nongovernmental U.S. generally accepted accounting principles (US GAAP). The Codification is effective for interim and annual periods ending after September 15, 2009. All previous level (a)-(d) US GAAP standards issued by a standard setter are superseded. Level (a)-(d) US GAAP refers to the previous accounting hierarchy. All other accounting literature not included in the Codification is nonauthoritative. See Codification Topic 105, Generally Accepted Accounting Principles, for additional details.The Codification is the result of a major 5-year project involving more than 200 people from multiple entities. The Codification structure is significantly different from the structure of previous accounting standards. The Notice to Constituents provides information that will help in obtaining a good understanding of the Codification structure, content, style and history.
Create an alternate accounting code at the cardholder group's processing hierarchy position
Unity of command, hierarchy of authority, division of labor, and subordination of individual interests to the general interest were principles outlined by Fayol.
principle of hierarchy, span control, unity of command, delegation, centralization, decentralization,
The elements of placement of title, placement of bibliographic,and placement of inset information would follow common principles of map hierarchy.
There is no canonical "hierarchy of pen color". Institutions which have such a hierarchy will tell you what it is, if it matters. It's generally not a good idea to use such a color hierarchy, since it makes forgery that much easier.
field that uses behavioral principles to promote health and illness