13. Which of the following is an example of enhancing characteristics? a. Predictive value b. Materiality C. Neutrality d. Verifiability e. None of the above. 14. What is the current single source of GAAP in the United States? a. Accounting Research Bulletins b. Accounting Standards Codification C. APB Opinions d. Financial Accounting Statements e. None of the above. . Labove 15. How does FASB refer to new pronouncements it issues? As: a. Accounting Reporting Update b. Accounting Standard Update C. Accounting Topic Update d. Accounting Codification Update e. None of the above. 16. How is the Accounting Standard Codification structured? It is divided into: a. Chapters, topics, sections, and paragraphs b. Topics, subtopics, sections, and paragraphs C. Chapters, sections, subsections, and paragraphs d. Topics, sections, subsections, and paragraphs e. None of the above