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US GAAP and PRC GAAP Differentiation 1. Overview of US GAAP Components of US GAAP Financial Accounting Standards Board / Financial Accounting Standards Accounting Research Bulletin Accounting Principles Board Emerging Issues Task Force Statements of Position from AICPA (American Institute of Certified Public Accountants) SEC (Securities and Exchange Commission) rules Hierarchy of pronouncements under US GAAP FASB, APB ARB FASB Technical Bulletin, AICPA Statements of Position, Audit and Accounting Guides, Practice Bulletins SEC Practice and Emerging Issues Task Force Others