Assume that authoritative support regarding GAAP for a particular transaction is needed.A correct hierarchy of authority to be followed (highest, second, third) would be

A) FASB Statements, AICPA Accounting Interpretations, FASB Technical Bulletins
B) FASB Technical Bulletins, AICPA Accounting Interpretations, FASB Statements
C) AICPA Accounting Interpretations, FASB Technical Bulletins, FASB Statements
D) FASB Statements, FASB Technical Bulletins, AICPA Accounting Interpretations

GAAP

Generally Accepted Accounting Principles, the standard framework of guidelines for financial accounting used in any given jurisdiction, specifically the U.S.

FASB Statements

Formal documents issued by the Financial Accounting Standards Board, setting forth standards and principles for financial accounting and reporting in the U.S.

AICPA Accounting Interpretations

Formal explanations and clarifications issued by the American Institute of Certified Public Accountants regarding specific accounting issues.