Under ASPE, the other (as opposed to primary) sources of GAAP include
A) the CICA Handbook and appendices.
B) Accounting Guidelines, including appendices.
C) pronouncements by accounting standard-setting bodes in other jurisdictions.
D) All of these are primary sources of GAAP.

Question

Quizplus · Accepted Answer

Under ASPE, other sources of GAAP include pronouncements by accounting standard-setting bodies in other jurisdictions, which can be used when there is no specific guidance in the primary sources.

Under ASPE, the Other (As Opposed to Primary) Sources of GAAP