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http://people.wku.edu/jack.hall/gaap.html
Appendix A, APB Opinion No. 6--Special Bulletin "Generally accepted accounting principles" are those principles which have substantial authoritative support.; Opinions of the Accounting Principles Board constitute "Substantial authoritative support."Substantial authoritative support can exist for principles that differ from Opinion of the Accounting Principles Board.
https://www.allbusiness.com/barrons_dictionary/dictionary-substantial-authoritative-support-4946812-1.html
substantial authoritative support Dictionary of Accounting Terms for: substantial authoritative support accounting-related statements made by authoritative bodies requiring specified accounting, reporting, and disclosure by entities.
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://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, …
https://www.scribd.com/doc/176755908/intermediate-accounting
Please assist her by explaining what is meant by authoritative support. B. Authoritative support is when the FASBs primary goal in developing the Codification is to provide in one place all the authoritative literature related to a particular topic. This will simplify user access to all authoritative US generally accepted accounting principles.3/5(2)
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