Which of the following has the highest level of authority for a government in the governmental GAAP hierarchy?

Question

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The GASB Codification of Governmental Accounting and Financial Reporting Standards is the most authoritative source of GAAP for state and local governments in the United States. It supersedes all other GASB pronouncements, including concepts statements and technical bulletins, as well as any other non-authoritative guidance. The AICPA Industry Audit and Accounting Guide is not part of the governmental GAAP hierarchy.

Which of the Following Has the Highest Level of Authority