What would the FASB codification BE LEAST UTILIZED to research?

A. guidance on what value to report investments as well as changes in values

B. guidance on how to calculate a deferred tax asset.

C. guidance whether an item should be capitalized/depreciated or expensed

D. guidance on whether an auditor would be considered independent or not

14. Which of the following agencies would be MOST LIKELY to enforce FASBs ASC for a large company that has fraudulently reported their Financial Statements?

1. FASB
2. GASB
3. IASB

D. SEC

E. AICPA