AICPA pronouncements have approximately the same level of ...

[Tirant22]

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]

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

T