The FASB's Conceptual Framework does all except

a$.$ identify the goals and purpose of accounting

b$.$ provide definitions of accounting concepts and principles

c$.$ provide the Accounting Standards Codification

d$.$ provide guidance in establishing accounting standards

Which of the following establish the authoritative guidance on how

U$.$S$.$ companies should account for and report specific transactions,

events, and arrangements in their financial statements?

a$.$ accounting standards in GAAP

b$.$ accounting standards in IASB

c$.$ FASB's Statements of Financial Accounting Concepts

d$.$ all of these choices