Final answer:
The FASB considers SEC Interpretive Releases as a source of nonauthoritative guidance for use when there is no authoritative guidance available.
Step-by-step explanation:
The FASB considers SEC Interpretive Releases as a source of nonauthoritative guidance for use when there is no authoritative guidance available. SEC Interpretive Releases provide clarification and interpretations of existing laws and regulations, but they are not considered authoritative sources of guidance. On the other hand, the FASB Codification, FASB Concepts Statements, and SEC Rules are all considered authoritative sources of guidance when addressing accounting standards and financial reporting.