House of GAAP AICPA Accounting FASB Implementation Recognized Industry Interpretations Guides Practices Category D(Least Authoritative) FASB Emerging Issues Task Force AICPA AcSEC Practice Bulletins Category C FASB Technical AICPA Industry Audit AICPA Statements of Bulletins and Accounting Guides Position Category B FASB Statements, CAP Accounting Interpretations,and APB Opinions Staff Positions Research Bulletins Chapter 1-6 Category A(Most Authoritative) LO7Chapter 1-6 FASB Technical Bulletins AICPA Industry Audit and Accounting Guides AICPA Statements of Position Category B FASB Emerging Issues Task Force AICPA AcSEC Practice Bulletins Category C AICPA Accounting Interpretations Category D (Least Authoritative) FASB Implementation Guides Recognized Industry Practices