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The saccule is part of vestibule.
FASB
Financial Accounting Standards Board, an independent nonprofit organization responsible for establishing accounting and financial reporting standards for companies and nonprofit organizations in the United States.
Bright-line Rules
Clearly defined rules or standards that leave little ambiguity and are easy to implement or enforce.
Pronouncements
Official statements or declarations, often from authoritative entities, that dictate principles or procedures in various fields like accounting.
Rigid Standards
Strict, inflexible guidelines or criteria that must be followed rigorously.