Map of McCarthy on At the top of the five-category hierarchy, there is the FASB Statements and Interpretations. Also on par with the FASB Statements is the Accounting Principles Board (APB) Opinions and Accounting Research Bulletins. The next category establishes the significance of FASB Technical Bulletins, AICPA Industry Audit and Accounting Guides, and AICPA Statements of Position. The third category is consensus positions of the FASB Emerging Issues Task Force (EITF) and AICPA Practice Bulletins.
The fourth category includes AICPA Accounting Interpretations, FASB Questions and Answers, and prevalent industry practices.
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Finally, the last and least authoritative level in the GAAP hierarchy is composed of FASB Concept Statements, AICPA Issues Papers, and accounting textbooks and journal articles. However, GAAP is not a fixed set of rules.
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