a.	Statements of Financial Accounting Concepts
b.	Comprehensive income
c.	American Accounting Association (AAA)
d.	Arm's-length transaction
e.	Accounting and Research Bulletins
f.	Financial Accounting Standards Board (FASB)
g.	Representational faithfulness
h.	Financial accounting
i.	Net realizable value
j.	Governmental Accounting Standards Board (GASB)
k.	Materiality
l.	Management accounting
m.	Financial Accounting Foundation
n.	Timeliness
o.	Generally accepted accounting principles (GAAP)
p.	Accounting Principles Board (APB)
q.	Securities and Exchange Commission (SEC)

____ 16. An organization responsible for selecting members and funding the activities of the FASB, GASB, and their Advisory Councils.

____ 17. An independent private organization consisting of seven full-time members with the responsibility of studying accounting issues and establishing accounting standards to govern financial reporting to external users.

____ 18. An organization for accounting academicians.

____ 19. A board of the AICPA that issued Opinions establishing accounting standards during the period 1959-1973.

____ 20. Transactions occurring between independent parties, each of which is capable of protecting its own interests.

____ 21. Involves the relative size and importance of an item to the business.

____ 22. Agreement between the information being reported and the actual results of economic activity being measured.

____ 23. An independent private organization responsible for establishing standards in the governmental area.