$2.$ Listed below are ten phrases with the appropriate abbreviation.

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Required:

Match the letter of each phrase with the appropriate definition.

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a$.$

Generally Accepted Accounting Principles $($GAAP$)$

b$.$

Securities and Exchange Commission $($SEC$)$

c$.$

American Institute of Certified Public Accountants $($AICPA$)$

d$.$

Accounting Principles Board $($APB$)$

e$.$

Financial Accounting Standards Board $($FASB$)$

f$.$

Statements of Financial Standards $($SFAS$)$

g$.$

Discussion Memorandum $($DM$)$

h$.$

Statements of Position $($SOP$)$

i$.$

Emerging Issues Task Force $($EITF$)$

j$.$

Financial Reporting Releases $($FRRs$)$

k$.$

The Public Company Accounting Oversight Board $($PCAOB$)$

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$23.$ Issued by the SEC and give the SEC's official position on matters relating to financial reports.

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$24.$ Accounting principles that have substantial authoritative support.

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$25.$ A task force of representatives from the accounting profession created by the FASB to deal with emerging issues of financial reporting.

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$26.$ Created by the Securities Exchange Act of $1934.$

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$27.$ Issued by the Accounting Standards Division of the AICPA to influence the development of accounting standards.

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$28.$ A professional accounting organization whose members are certified public accountants $($CPAs$).$

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$29.$ Issued official opinion on accounting standards between $1959-1973.$

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$30.$ This board issues four types of pronouncements: $(1)$ Statements of Financial Accounting Standards $($SFAS$),(2)$ Interpretations, $(3)$ Technical Bulletins, and $(4)$ Statements of Financial Accounting Concepts $($SFAC$).$

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$31.$ Presents all known facts and points of view on a topic; issued by the FASB.

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$32.$ Issued by the Financial Accounting Standards Board $($FASB$)$ and establish GAAP for specific accounting issues.

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$33.$ Responsible for adopting auditing standards.

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