Match the Letter of Each Phrase with the Appropriate Definition

Multiple Choice

Match the letter of each phrase with the appropriate definition.
-Issued by the Accounting Standards Division of the AICPA to influence the development of accounting standards.

A) Generally Accepted Accounting Principles (GAAP)
B) Securities and Exchange Commission (SEC)
C) American Institute of Certified Public Accountants (AICPA)
D) Accounting Principles Board (APB)
E) Financial Accounting Standards Board (FASB)
F) Statements of Financial Standards (SFAS)
G) Discussion Memorandum (DM)
H) Statements of Position (SOP)
I) Emerging Issues Task Force (EITF)
J) Financial Reporting Releases (FRRs)
K) The Public Company Accounting Oversight Board (PCAOB)