Question: Does the Codification contain all U.S. GAAP authorities? Explain. What are the SEC accounting authorities? Where are they located? Does the Codification contain SEC authorities?

  1. Does the Codification contain all U.S. GAAP authorities? Explain.
  2. What are the SEC accounting authorities? Where are they located?
  3. Does the Codification contain SEC authorities? If so, what authority does the Codification have over SEC content?
please provide your references.

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