CCH's Complete GAAP Library comprises both GAAP Guide Level A and GAAP Guide Levels B, C, and D. Together, these volumes analyze authoritative GAAP literature contained in Levels A through D of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, including FASB Statements and Interpretations; APB Opinions and Accounting Research Bulletins; FASB Technical Bulletins; AICPA Statements of Position; AICPA Industry Audit and Accounting Guides; consensus positions of the EITF; AICPA AcSEC Practice Bulletins; FASB and SEC staff announcements; FASB Implementation Guides; FASB Staff Positions, and more. In clear language, each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles.