According to the FASBs GAAP hierarchy, which set of accounting standards has the highest priority?

Question:

According to the FASB’s hierarchy, which set of accounting standards has the highest priority?

GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...