True or False

A. Publicly-traded U.S. companies are able to supplement GAAP figures with additional non-GAAP figures they deem necessary.

B. The financial accounting standard board (FASB) establishes the rules for General Accounting Principles (GAAP)

C. Generally Accepted Accounting Principles are a set of accounting rules, standards, and financial reporting practices utilized in the U.S.

D. The realization or recognition principle dictates that revenues are recognized upon the delivery of products or services, regardless of when cash is exchanged.