Which of the following statements about the FASB Accounting Standards Codification is true?

	a.	It is reviewed and periodically updated by the SEC.
	b.	When the Codification was adopted in 2009, it caused major changes in the contents of U.S. GAAP.
	c.	It only exists as an electronic database; paper copies are not available.
	d.	It is only one of a large number of authoritative pronouncements that have been issued over time, all of which comprise U.S GAAP