Of the following, which is NOT a LOWER level of authoritative accounting literature?

Question

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Interpretations issued by the FASB are considered a higher level of authoritative accounting literature, while the remaining choices are all lower levels. The hierarchy of authoritative accounting literature is as follows, from highest to lowest: 1) FASB Accounting Standards Codification; 2) FASB Standards; 3) FASB Interpretations; 4) AICPA Statements of Position; 5) AICPA Accounting Research Bulletins; 6) APB Opinions; 7) AICPA Issues Papers; 8) FASB Emerging Issues Task Force Abstracts; and 9) SEC and other regulatory agency guidance.

Of the Following, Which Is NOT a LOWER Level of Authoritative