Match each of the descriptions with the $1$ erm or phrage it beet reflects

$\backslash$table$[[,$Term pr Phrase$],[1.$ Agovemmant agericy thet antaves proper usb of CQMP$,-1],[2.$ Prindoles bal dederrite wheterer an oct ion ba tichk or mond.,$],[3.$ Aoceurting phabomiana's tho provide sowvoss ta mary phorts.,$],[4.$ A prop that wats oxruring prhatpka if the Uritad slaias.,FASB$],[5.$ A colsction of acocunting rules and concepts set by the FASB.,ThA$]]$