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B is corrent. The FASB Accounting Standards Codification, effective July 1, 2009, supersedes all previously issued standards and is the only source of US GAAP.
A is incorrect.   The FASB Accounting Standards Codification, effective July 1, 2009, supersedes all previously issued standards and is the only source of US GAAP.  
A is incorrect.   The FASB Accounting Standards Codification, effective July 1, 2009, supersedes all previously issued standards and is the only source of US GAAP.  
D is incorrect.   The FASB Accounting Standards Codification, effective July 1, 2009, supersedes all previously issued standards and is the only source of US GAAP.