Which of the following are nonauthorative sources that a government may use if the government if the accounting treatment of a transaction is not addressed in one of the authoritative sources?
A) GASB Concept Statements
B) GASB Technical Bulletins
C) Literature of the American Institute of Certified Public Accountants AICPA) specifically cleared by the GASB
D) GASB Implementation Guides

Question

Quizplus · Accepted Answer

GASB Concept Statements are a non-authoritative source for guidance which may be used if the accounting treatment is not specified within Category A or B sources.

Which of the Following Are Nonauthorative Sources That a Government