<Ol> <Li> issuances from an authoritative body designated by the American Institute of Certified Public Accountants (AICPA) Council (for example, the Financial Accounting Standards Board Statements, AICPA Accounting Principles Board Opinions, and AICPA Accounting Research Bulletins); </Li> <Li> other AICPA issuances such as AICPA Industry Guides; </Li> <Li> industry practice; and </Li> <Li> into para-accounting literature in the form of books and articles . </Li> </Ol> <Li> issuances from an authoritative body designated by the American Institute of Certified Public Accountants (AICPA) Council (for example, the Financial Accounting Standards Board Statements, AICPA Accounting Principles Board Opinions, and AICPA Accounting Research Bulletins); </Li> <Li> other AICPA issuances such as AICPA Industry Guides; </Li> <Li> industry practice; and </Li>

The private sector group that currently has the authority to establish generally