CA1-12 Accounting Pronouncements Standard setting bodies have issued a number of authoritative pronouncements. A list is provided on the left, below, with a description of these pronouncements on the right.

Instructions Match the description to the pronouncements.

1. D Staff Positions
2. F Interpretations (of the Financial Accounting Standards Board)
3. C Statement of Financial Accounting Standards
4. B EITF Statements
5. A Opinions
6. E Statement of Financial Accounting Concepts

(a) Official pronouncements of the APB. (b) Sets forth fundamental objectives and concepts that will be used in developing future standards. (c) Primary document of the FASB that establishes GAAP. (d) Provides additional guidance on implementing or applying...