Which of the Following Is NOT a Primary Source of GAAP

question 66

Multiple Choice

Which of the following is NOT a primary source of GAAP?

• A) Accounting sections of the CPA Handbook, PART I.
• B) FASB accounting standards.
• C) Accounting Guidelines issued by the AcSB.
• D) Accounting sections of the CPA Handbook, PART II.

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Definitions:

Unconditioned Stimulus

A stimulus that naturally and automatically triggers a response without any need for prior learning or conditioning.

Unconditioned Response

An involuntary, inherent reaction to a stimulus, occurring without any learned or conditioned prior history.

Unconditioned Response

An automatic and natural reaction to a stimulus that does not require learning.

Increased Heartbeat

A condition where the heart rate speeds up, typically in response to exercise, stress, or excitement.