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1. (GAAP Terminology) Wayne Rogers, an administrator at a major university, recently said, "I've got some CDs in my IRA, which I set up to beat the IRS." As elsewhere, in the world of accounting and finance, it often helps to be fluent in abbreviations and acronyms. Presented below is a list of common accounting acronyms. Identify the term for which each acronym stands, and provide a brief definition of each term.
(a) AICPA (b) CAP(c) ARB(d) APB(e) FAF (f) FASAC(g) SOP (h) GAAP (i) CPA(j) FASB(k) SEC(l) IASB
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