Pre-codification literature issued by various standard setters include:

Question

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Accounting Research Bulletins were issued by the Committee on Accounting Procedure (CAP), which was the predecessor to the Financial Accounting Standards Board (FASB). They were published between 1939 and 1959, before the FASB was established and started issuing Statements of Financial Accounting Standards (SFAS). Derivatives (Statement 133) Implementation Issues and EITF Abstracts are both post-codification literature, issued by the FASB and Emerging Issues Task Force (EITF) after the issuance of SFAS.

Pre-Codification Literature Issued by Various Standard Setters Include