Until the above hierarchy is effective, U.S. government reporting entities will continue to follow the hierarchy established6 for an Other Comprehensive Basis of Accounting (OCBOA) and presented 
The hierarchy change will make US government reporting communications easier.
mnli hypothesis: The hierarchy change will make US government reporting communications easier. premise: Until the above hierarchy is effective, U.S. government reporting entities will continue to follow the hierarchy established6 for an Other Comprehensive Basis of Accounting (OCBOA) and presented 