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| Which of the following statements best describes an operating procedure for issuing a new Financial Accounting Standards Board (FASB) statement? A. The Exposure Draft is modified per public opinion before issuing the discussion memorandum. B. The Emerging Issues Task Force must approve a discussion memorandum before it is disseminated to the public. C. A new FASB statement can be rescinded by a majority vote of the AICPA membership. D. A new statement is issued only after a majority vote by the members of the FASB. |