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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.
http://people.wku.edu/jack.hall/gaap.html
Generally accepted accounting principles therefore is a technical term in accounting. Generally accepted accounting principles encompass the conventions, rules and procedures necessary to define accepted accounting practice at a particular time.
http://archives.cpajournal.com/old/08419354.htm
Resolving complex accounting and auditing issues requires professional judgment and a thorough consideration of each problem. The practitioner must know where to look for answers, and which sources have authority over others. Authoritative Accounting Literature The levels of authority in accounting literature are listed in Figure 1.
https://quizlet.com/125950786/accounting-research-weirich-book-chapter-3-flash-cards/
"A technical accounting term which encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time.". GAAP also changes in response to changes in the business environment, and alternative principles for similar transactions may be considered equally acceptable. To...
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://www.coursehero.com/file/p19t8ai/13-primary-authoritative-support-sources-that-provide-sufficient-authoritative/
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://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.
https://quizlet.com/14043478/accounting-201-ch-2-flash-cards/
A set of rules and practices, having substantial authoritative support, that the accounting profession recognizes as a general guide for financial reporting purposes. Going concern assumption. The assumption that the company will continue in operation for the foreseeable future.
https://www.merriam-webster.com/dictionary/authoritative
Definition of authoritative. 1 : having, marked by, or proceeding from authority authoritative church doctrines an authoritative decision an authoritative manner. 2 : possessing recognized or evident authority : clearly accurate or knowledgeable an authoritative critique an …
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