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Surfing the Standards Cases Surfing the Standards Case 1: U.S. GAAP Hierarchy The third level of the U.S. GAAP Hierarchy involves non-authoritative materials such
Surfing the Standards Cases Surfing the Standards Case 1: U.S. GAAP Hierarchy The third level of the U.S. GAAP Hierarchy involves non-authoritative materials such as textbooks. Read paragraph 3 of ASC 105-10-05, Generally Accepted Accounting Principles - Overall - Overview and Background. What examples of non-authoritative sources does the FASB provide?
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