Identify the Level of the U

Essay

Identify the level of the U.S. GAAP Literature Hierarchy that each item belongs to.
$$\begin{array} { | l | l | } \hline \text { Authoritative Literature } & \text { Level } \\\hline \text { Textbooks } & \\\hline \text { SEC rules and interpretive releases } & \\\hline \text { Authoritative rules and principles from U.S. GAAP for similar } & \\\text { transactions } & \\\hline\end{array}$$