What BEST defines the FASB Codification?

1. Along with the AICPAs Statement of Auditing Standards the best sources to research an Accounting issue.
2. To be used in conjunction with FASBs SFASs.
3. One of the best sources to research an Accounting issue.
4. The sole source of authoritative GAAP for non governmental entities.
5. The sole source of authoritative GAAP for all entites (private, public, not for profit and governmental entities).