Nongovernmental entities are likely to follow AICPA bulletins and:

Name: Nongovernmental entities are likely to follow AICPA bulletins and:
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Nongovernmental entities are more likely to follow the Financial Accounting Standards Board (FASB) than the Governmental Accounting Standards Board (GASB) or other organizations such as DSAB or FBCPA. The AICPA bulletins are frequently used as authoritative guidance for nongovernmental entities, and FASB standards are often referenced in these bulletins.

Nongovernmental Entities Are Likely to Follow AICPA Bulletins And