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[solution]: Several accounting groups have issued various pronounce- ments establishing or relating to...


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  Several accounting groups have issued various pronounce- ments establishing or relating to generally accepted accounting principles. The following is a list of six pronouncements, as well as a list of statements describing each pronouncement. A.       Statements of Financial Accounting Standards B.        Opinions C.        Technical Bulletins D.      Statements of Financial Accounting Concepts E.       Interpretations F.        Staff Positions G.      Accounting Research Bulletins                1. Pronouncements that provide clarification of conflicting or unclear issues relating to  previ- ously issued FASB Statements of Standards, APB Opinions, or Accounting Research Bulletins.                2. Issued by the FASB to provide guidance on accounting and reporting problems related to Statements of Standards or Interpretations.                3. Pronouncements of the APB that constitute gen- erally accepted accounting principles unless specifically amended or rescinded, many of which were based on Accounting Research Studies.                4. Issued by the FASB as a series establishing a the- oretical foundation upon which to base finan- cial accounting and reporting standards.                5. Pronouncements  of  the Committee  on Accounting Procedure (CAP) that constitute gener- ally accepted accounting principles unless super- seded or amended by other authoritative  bodies.                6. Pronouncements issued by the FASB that estab- lish generally accepted accounting principles and indicate the methods and procedures required on specific accounting issues.                7. Pronouncements issued to provide more timely and consistent application guidance in regard to FASB literature. Required Place the appropriate letter (A–G) identifying each pro- nouncement on the line in front of the statement describing the pronouncement.      

 


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