It was being stated in 2009 the FASB statement no 168 is that the accounting standards have been accepted accounting principles and was founded by the interim of the annual periods that ends in September 2009 which all the preexisting accounts standards and document are to superseded all the other accounting literature which does not allow the codification this will create and be considered no authoritative. Why do they say "all the preexisting accounts standards and documents are considered not authoritative"? Explain!