单选题 The most authoritative generally accepted accounting principles are established by

A、 Practice Bulletins issued by the American Institute of Certified Public Accountants.
B、 Issues Papers released by the American Institute of Certified Public Accountants.
C、 Statements of Financial Accounting Concepts issued by the Financial Accounting Standards Board.
D、 Statements of Financial Accounting Standards issued by the Financial Accounting Standards Board.

【正确答案】 D

【答案解析】