Which of the Following Is (Are) Considered an Authoritative Source

Multiple Choice

Which of the following is (are) considered an authoritative source of GAAP for nongovernmental not-for-profit health care entities?

A) The AICPA Audit and Accounting Guide Health Care Entities.
B) The Healthcare Financial Management Associations' Financial Accounting and Reporting Manual.
C) The FASB Accounting Standards Codification (ASC) .
D) All of the options given are considered GAAP according to the GAAP hierarchy.