Responsibility for Establishing Generally Accepted Accounting Principles (GAAP) for Nongovernmental

Responsibility for establishing generally accepted accounting principles (GAAP) for nongovernmental, not-for-profit organizations rests with the FASB and was most clearly established:

A) By the FASB Codification.
B) When the FASB was created in 1974.
C) When the GASB was created in 1984.
D) In the AICPA's Statement of Auditing Standards No. 69 (hierarchy of GAAP) .