The Financial Accounting Standards Board has the authority to develop generally accepted accounting principles. Choose the option below that contains the steps used by the FASB in developing GAAP.

A. steps include: filing a complaint with the SEC, issuing an internal report, and issuing a statement of principle.
B. steps include: issuing a discussion memorandum, issuing an exposure draft, and issuing a statement of principle.
C. steps include: issuing a discussion memorandum, filing a legal draft, and notifying the SEC.
D. steps include: publishing a notice in the newspaper, seeking public opinion, and issuing a statement of principle.


Answer: B

Business

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