Multiple Choice Question

The Financial Accounting Standards Board $($FASB$)$ Accounting Standards Codification:

represents a reorganization of the FASB's Concepts Statements

made it more difficult to access and research authoritative accounting standards

was later superseded by the FASB's issuance of $168$ Statements of Financial Accounting Standards $($SFAS$)$

represents a single source of U$.$S$.$ generally accepted accounting principles $($GAAP$)$