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https://quizlet.com/125950786/accounting-research-weirich-book-chapter-3-flash-cards/
A critical implication of authoritative support relative to GAAP for the researcher includes that he or she should seek to find the highest available level of support. 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 ...
https://quizlet.com/177463919/kieso-chapter-1-intermediate-accounting-chapter-end-answers-flash-cards/
If an individual member of the AICPA decided that a principle or procedure outside of the official pronouncements of the APB had substantial authoritative support, the member had to disclose the departure from the official APB opinion in the financial statements of the firm in question.
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. ... CPAs are required to follow authoritative pronouncements in conducting their functions. Examples are Statements Of Financial Accounting Concepts (SFAC) and the Statements Of Financial Accounting Standards (SFAS) of the FASB and the AICPA’s Statements On Auditing standards (SAS).
http://3197d6d14b5f19f2f440-5e13d29c4c016cf96cbbfd197c579b45.r81.cf1.rackcdn.com/collection/papers/1970/1976_0827_FAF193.pdf
"substantial authoritative support," the phrase "accounting -principles and.practices" as used in Rule 2-02(c), or indeed the role of the FASB arid the private sector in establishing I. ACCOUNTING SERIES RELEASES.NO. 4. AND 150: . THE COMYISSIO.~S POLICY OF. RECOGNIZING .FASB PRONOUNCEMENTS AS PROVIDING A FRAME OF REFER-.
https://www.iaesb.org/publications/slide-presentation-ies-2-and-speaking-notes
Apr 15, 2015 · These support materials do not constitute authoritative pronouncements of the International Accounting Education Standards Board. This presentation and the accompanying notes provide an overview of IES 2. The notes do not amend or override IES 2, the text of which alone is authoritative. Reading these notes is not a substitute for reading the standard. The notes are not …
https://www.iaesb.org/publications/slide-presentation-ies-1-and-speaking-notes
Apr 15, 2015 · These support materials do not constitute authoritative pronouncements of the International Accounting Education Standards Board. This presentation and the accompanying notes provide an overview of IES 1. The notes do not amend or override IES 1, the text of which alone is authoritative. Reading these notes is not a substitute for reading the standard. The notes are not …
http://files.fasab.gov/pdffiles/taba_rename_pronouncements.pdf
Pronouncements, a term that is widely used by standards-setters but not the general community at large, is defined in the dictionary as "1. a usu. formal declaration of opinion" and "2. an authoritative announcement."2 It was first used in 1593. One finance website defined an accounting pronouncement as "an authoritative statement of
https://www.fasb.org/cs/Satellite?cid=1176157086176&pagename=FASB%2FPage%2FSectionPage
An Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification has been amended. It also provides other information to help a user of GAAP understand how and why GAAP is changed and when the changes are effective. Concepts Statements (1978 to …
https://www.ventureline.com/accounting-glossary/A/authoritative-pronouncement-definition/
AUTHORITATIVE PRONOUNCEMENT is a formal declaration of opinion sanctioned by established authority. Learn new Accounting Terms. INFLATION is an increase in the general price level of goods and services; alternatively, a decrease in the purchasing power of the dollar or other currency.
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