Answer
ARB. Accounting Research Bulletins.
Work Step by Step
Official pronouncements of the Committee on Accounting Procedure (CAP), unless superseded, remain a primary source of GAAP.
Intermediate Accounting 14th Edition
by Kieso, Donald E.; Weygandt, Jerry J.; Warfield, Terry D.
Published by
Wiley
ISBN 10:
0470587237
ISBN 13:
978-0-47058-723-2
Chapter 1 - Financial Accounting and Accounting Standards - Concepts for Analysis - Instructions - Page 27: CA1-12c
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