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Author Question: AICPA pronouncements have approximately the same level of authority as articles appearing in the ... (Read 54 times)

Tirant22

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on: Jul 5, 2018
AICPA pronouncements have approximately the same level of authority as articles appearing in the Journal of Accountancy.
 
  Indicate whether the statement is true or false

Question 2

Most DBMS available today that include SQL also include mechanisms within the DBMS itself for establishing and enforcing referential integrity.
  Indicate whether the statement is true or false


coreycathey

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Reply #1 on: Jul 5, 2018
Answer to Question 1

False. AICPA standards always have a higher level of authority than other accounting literature, such as the Journal of Accountancy. If made applicable by the FASB or the GASB, AICPA standards have Level I authority. Other accounting literature is at the lowest level of authority.

Answer to Question 2

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