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Identify the Level of the IFRS Literature Hierarchy That Each

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Identify the level of the IFRS Literature Hierarchy that each item belongs to.
 Authoritative Literature  Level  Industry practice  The Conceptual Framework recognition criteria related to income  Authoritative rules from IFRS for similar and related transactions \begin{array} { | l | l | } \hline \text { Authoritative Literature } & \text { Level } \\\hline \text { Industry practice } & \\\hline \text { The Conceptual Framework recognition criteria related to income } & \\\hline \text { Authoritative rules from IFRS for similar and related transactions } & \\\hline\end{array}

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