Romani people in Spain and Portugal are generally known as gitanos.
Examples of nonauthoritative accounting guidance and literature include the following:Practices that are widely recognized and prevalent either generally or in the industryFASB Concepts StatementsAmerican Institute of Certified Public Accountants (AICPA) Issues PapersInternational Financial Reporting Standards of the International Accounting Standards BoardPronouncements of professional associations or regulatory agenciesTechnical Information Service Inquiries and Replies included in AICPA Technical Practice AidsAccounting textbooks, handbooks, and articles
The Codification is effective for interim and annual periods ending after September 15, 2009

