Joined: 30 Mar 2009 Location: United States
Online Status: Offline Posts: 50
Posted: 12 Jan 2010 at 17:55 | IP Logged
Becker FARE: GAAP Hierachy B Accounting Research Bulletins O Accounting Principles Board Opinions I FASB Interpretations S FASB Statements of Financial Accounting Starndards
If u remember BOIS (Bulletins, Opinions Interpretations, Standards) you will never get it wrong again!
__________________ REG - CREDIT
BEC - CREDIT
FAR - CREDIT
AUD - CREDIT.....done!!!!
ETHICS - yet to be taken
Joined: 30 Mar 2009 Location: United States
Online Status: Offline Posts: 50
Posted: 12 Jan 2010 at 18:02 | IP Logged
CPA4EVER2010 wrote:
Fasb Technical Bulletin is the most authoritative, followed by AICPA Accounting interpretations.
Remember the Bulletins started first(1938-59), followed by the Opinions between 1959-1972, then the Interpretations from 1973 onwards and the FASB Stabdards (1973 onwards). So it figures that the Bulletins are followed by APBOs (Accounting Principles Board Opinions) and not by the Interpretations as you mentioned
__________________ REG - CREDIT
BEC - CREDIT
FAR - CREDIT
AUD - CREDIT.....done!!!!
ETHICS - yet to be taken
You cannot post new topics in this forum You cannot reply to topics in this forum You cannot delete your posts in this forum You cannot edit your posts in this forum You cannot create polls in this forum You cannot vote in polls in this forum
Active Topics 
Memberlist 
Search 
Help
Register 
Login
Topic: GAAP Hierarchy
Topic Closed)
