The FASB issued six types of pronouncements prior to the Codification: Statements of Financial Accounting Standards. These pronouncements established GAAP. They indicated the methods and procedures required on specific accounting issues. Interpretations. These pronouncements provided clarifications of conflicting or unclear issues relating to previously issued FASB Statements of Financial Accounting Standards, APB Opinions, or Accounting Research Bulletins. Staff Positions. The staff of the FASB issued these pronouncements to provide more timely and consistent application guidance in regard to FASB literature, as well as to make narrow and limited revisions of GAAP. Technical Bulletins. The staff of the FASB issued these pronouncements to clarify, explain, and elaborate on accounting and reporting issues related to Statements of Standards or Interpretations. Statements of Financial Accounting Concepts. These pronouncements established a theoretical foundation upon which to base GAAP. They are the output of the FASB’s "conceptual framework" project. Other Pronouncements. On a major topic, the staff of the FASB may have issued a Guide for Implementation.