(Accounting Organizations and Documents Issued) Presented below are a number of accounting organizations and types of documents they have issued.

Instructions

Match the appropriate document to the organization involved. Note that more than one document may be issued by the same organization. If no document is provided for an organization, write in “0.”

Organization

Document

1. _____ Accounting Standards   Executive Committee

(a) Opinions

2. _____ Accounting Principles Board

(b) Practice Bulletins

3. _____ Committee on Accounting   Procedure

(c) Accounting Research Bulletins

4. _____ Financial Accounting   Standards Board

(d) Financial Accounting Standards

 

(e) Statements of Position