The FASB Emerging Issues Task Force issues which of the following?

A) Statements of Position to influence the development of principles
B) Consensus Positions on the implementation of standards
C) Financial Reporting Releases on guidelines for reporting issues
D) Technical Bulletins on accounting and reporting problems

Emerging Issues Task Force

A task force within the Financial Accounting Standards Board (FASB) that identifies and provides guidance on new financial reporting issues.

Consensus Positions

Agreed-upon statements or guidelines developed from the collective views of experts or stakeholders, often used in setting standards or policies.

Statements of Position

Financial reports that provide a snapshot of an entity's financial condition at a specific point in time, including assets, liabilities, and equity.