However, other accounting standard attributes must
also be considered to obtain a complete picture of the process.
For example, 16 of the 19 contain significant implementation
guidance, as measured by an implementation
guide in the standard and/or the extent to which the
standard has been subsequently interpreted by other
accounting literature. Indeed, note that several of the earlier-
issued standards were superseded by subsequentlyissued
standards in the list (see e.g., SFAS No. 80 superseded by SFAS No. 133). Twelve of the standards have substantive
scope exceptions or alternatives