What type of FASB pronouncements refined GAAP by clarifying conflicting or unclear issues relating to previously issued standards?

Question

Quizplus · Accepted Answer

Interpretations are FASB pronouncements that clarify conflicting or unclear issues relating to previously issued standards, thereby refining GAAP. Staff Positions and Technical Bulletins are also types of FASB pronouncements, but they generally address new or emerging accounting issues rather than refining existing standards. "Other Pronouncements" is too broad and vague to be considered a valid answer.

What Type of FASB Pronouncements Refined GAAP by Clarifying Conflicting