72. Arpco, Inc., a for-profit provider of healthcare services, recently purchased two smaller companies and is researching accounting issues arising from the two business combinations. Which of the following accounting pronouncements are the most authorita- tive? a. AICPA Statements of Position. b. AICPA Industry and Audit Guides. c. FASB Statements of Financial Accounting Con- cepts. d. FASB Statements of Financial Accounting Stan- dards