The third level of the U. S. GAAP Hierarchy involves non authoritative materials such as textbooks. Read

Question:

The third level of the U. S. Hierarchy involves non authoritative materials such as textbooks. Read paragraph 3 of ASC 105- 10- 05, Generally Accepted Accounting Principles – Overall – Overview and Background. What examples of non authoritative sources does the FASB provide?
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...