All of the following are reported as current liabilities except Accounts payable. Bonds payable. Notes payable. Unearned revenues. Which of the following accounting pronouncement is the most authoritative ? FASB Statement of Financial Accounting Concepts. FASB Technical Bulletins. AICPA Accounting Principles Board Opinion. AICPA Statement of Position. Which of the following items is a current liability? Bonds due in three months (for which there is an adequate sinking fund classified as a long-term investment). Bonds due in three years. Bonds (for which there is an adequate appropriation of retained earnings) due in eleven months. Bonds to be refunded when due in eight months, there being no doubt about the marketability of the refunding issue. A note payable is in the form of A contingency that is reasonably likely to occur. A written promissory note. An oral agreement. A standing agreement