Listed below are several types of pronouncements that the FASB issues. Following the list is a series of descriptive statements.

a.	Statements of Financial Accounting Standards
b.	Interpretations
c.	Technical Bulletins
d.	Statements of Financial Accounting Concepts
e.	Guide for Implementation

____	1.	Establishes a theoretical foundation upon which to base financial accounting and reporting standards.
____	2.	Provides clarification of conflicting or unclear issues relating to previously issued pronouncements.
____	3.	FASB Q's and A's.
____	4.	Establishes generally accepted accounting principles.
____	5.	Provides guidance on accounting and reporting problems related to an underlying standard.

Required:

Match each pronouncement with its descriptive statement by placing the appropriate letter in the space provided.