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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
Dictionary of Accounting Terms for: substantial authoritative support. 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://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://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.scribd.com/doc/176755908/intermediate-accounting
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)
https://quizlet.com/125950786/accounting-research-weirich-book-chapter-3-flash-cards/
Primary authoritative support (the Codification) should be reviewed first; however, if no primary sources are found, the researcher would then drop down and review any available secondary support. Discuss the authority of the Statement of Financial Accounting Concepts.
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.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://answers.yahoo.com/question/index?qid=20120119165659AAJ5JWC
Jan 19, 2012 · (a) ________ “Generally accepted” means that these principles must have “substantial authoritative. support.”. (b) ________ GAAP is a set of rules and practices established by the accounting profession to. serve as a general guide for financial reporting purposes.
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