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https://www.allbusiness.com/barrons_dictionary/dictionary-substantial-authoritative-support-4946812-1.html
substantial authoritative support accounting-related statements made by authoritative bodies requiring specified accounting, reporting, and disclosure by entities. CPAs are required to follow authoritative pronouncements in conducting their functions.
http://www.sechistorical.org/museum/galleries/rca/rca03b-substantive-authoritive-support.php
Substantial Authoritative Support - 1936 Occupations Related to Mathematics. The early days of the SEC were marked by the increasingly difficult common-law development of accounting precedents – case by case. The notion of disclosure as acceptable alternative to correction had been painfully stretched in the Northern States Power case.
https://dart.deloitte.com/USDART/home/codification/general-principles/asc105
ASC 105 Generally Accepted Accounting Principles This Topic establishes the FASB Accounting Standards Codification (Codification) as the source of authoritative GAAP recognized by the FASB to be applied by nongovernmental entities.
http://people.wku.edu/jack.hall/gaap.html
Accounting Series Release No. 150, ( ASR 150), issued by the SEC in 1973 reaffirmed a previous rule issued in 1938 that financial statements prepared in accordance with accounting principles for which there is on "substantial authoritative support" are presumed to be misleading.
https://www.justanswer.com/finance/3pl43-1-a-generally-accepted-accounting-principles-gaap.html
Jul 06, 2010 · Generally Accepted Accounting Principles (GAAP) are a set of rules and standards, having substantial authoritative support, that are recognized as a general guide for financial reporting. 1(b) The bodies that provide authoritative support for GAAP are the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB).5/5(5.9K)
https://simpledns.plus/help/definition-authoritative
Definition - Authoritative. A DNS server is said to be authoritative for a domain name when it hosts the DNS records for that domain name. An authoritative DNS server for a domain name is configured with a local DNS zone for the domain name and its sub-names.. Both the primary and the secondary DNS servers for a domain name are considered authoritative.
https://www.aicpa.org/publications/authoritativestandards.html
Authoritative Standards Publications. In today’s increasingly complex financial accounting and reporting and regulatory environment, the AICPA remains committed to the preparation of high-quality financial reporting and the performance of high-quality audit, attest, and nonaudit services.
https://www.coursehero.com/file/p19t8ai/13-primary-authoritative-support-sources-that-provide-sufficient-authoritative/
13. primary authoritative support: sources that provide sufficient authoritative support for including a particular accounting principle within GAAP. Secondary authoritative support: sources that support inclusion of particular accounting principles within GAAP, but individually are not sufficient authoritative support…
https://quizlet.com/14043478/accounting-201-ch-2-flash-cards/
Accounting principle that dictates that companies disclose circumstances and events that make a difference to financial statement users. Generally accepted accounting principles (GAAP) A set of rules and practices, having substantial authoritative support, that the accounting profession recognizes as a general guide for financial reporting ...
https://www.merriam-webster.com/dictionary/authoritative
Authoritative definition is - having, marked by, or proceeding from authority. How to use authoritative in a sentence. having, marked by, or proceeding from authority; possessing recognized or evident authority : clearly accurate or knowledgeable…
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