GAAP Guide, Volume I, analyzes AICPA Accounting Research Bulletins, APB Opinions, and FASB Statements and Interpretations, all of which were formerly contained in Level A of the GAAP hierarchy. With citations throughout to the FASB¿s Accounting Standards Codification, the book organizes these accounting pronouncements alphabetically by topic under two general areas: generally accepted accounting principles and specialized industry accounting principles. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible.