Which of the following documents is typically issued as part of the due-process activities of the financial accounting standards board (fasb) for amending the fasb accounting standards codification?
a. a proposed statement of position.
b. a proposed accounting standards update.
c. a proposed accounting research bulletin.
d. a proposed staff accounting bulletin.

The correct anwer is B. A proposed accounting standards update.

Explanation:

Each time it is intended to make a modification to the accounting standards, it is necessary for the FASB to publish a proposal to update accounting standards (ASU), with the main objective of making known the proposed changes. In certain cases, after a process of presenting, receiving and arranging comments from the users of the information, the application of the standard is given free access.

According to current regulations, each ASU explains:

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