Final answer:
option d.GASB (Governmental Accounting Standards Board) does not provide guidance about GAAP for publicly listed companies; it focuses on accounting standards for state and local governments.
Step-by-step explanation:
The organization that does not provide guidance about GAAP (Generally Accepted Accounting Principles) for companies that are publicly listed on a stock exchange is d. GASB (Governmental Accounting Standards Board). The FASB (Financial Accounting Standards Board) is responsible for the development of GAAP for public and private companies and nonprofit organizations in the United States. The EITF (Emerging Issues Task Force) assists in providing guidance to resolve accounting issues within the framework of FASB. The IASB (International Accounting Standards Board) develops International Financial Reporting Standards (IFRS), which are used in many countries outside of the United States. In contrast, GASB focuses on accounting standards for state and local governments, not publicly traded companies.
Therefore, if a company is publicly listed on a stock exchange, they would follow the guidance provided by the FASB (Financial Accounting Standards Board), EITF (Emerging Issues Task Force), and the IASB (International Accounting Standards Board) for GAAP compliance.