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https://quizlet.com/117393118/chapter-2-flash-cards/
substantial authoritative support for GAAP usually comes from two standards-setting bodies: the FASB and the IRS.
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://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://quizlet.com/109231353/ch-2-flash-cards/
>Generally accepted accounting principles, or "GAAP" have substantial authoritative support, and are recognized as a general guide for financial reporting purposes. "GAAP - a set of rules and practices, having substantial authoritative support, that the accounting profession recognizes as a general guide for financial reporting purposes."
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/p46u7uj/The-accounting-rules-and-practices-that-have-substantial-authoritative-support/
The accounting rules and practices that have substantial authoritative support and are recognized as a general guide for financial reporting purposes are referred to as generally accepted accounting principles (GAAP). The biotechnology company that employs Sue will follow GAAP to report its assets, liabilities, stockholders’ equity, revenues, and expenses as it prepares financial statements.
https://www.sec.gov/news/speech/1989/011089ruder.pdf
substantial authoritative support, such financial statements will be presumed to be misleading or inaccurate despite disclosures contained in the certificate of the accountant or in footnotes to the statements provided the matters involved are material. 1/ Y …
https://answers.yahoo.com/question/index?qid=20120119165659AAJ5JWC
Jan 19, 2012 · Indicate whether each of the following statements is true or false. (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. (c) _____ Substantial authoritative support for GAAP usually ...
http://3197d6d14b5f19f2f440-5e13d29c4c016cf96cbbfd197c579b45.r81.cf1.rackcdn.com/collection/papers/1970/1976_0827_FAF193.pdf
Should the Commission further define the phrase “substantial authoritative support’’ for purposes of its administrative practice and policies in ASRs 4 and 1501 Should the Commission further define the phrase “accounting principles and practices” used in Rule 2-02(c) of its Regulation S-X?
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