(?:other|applicable)\s+guidance\s+issued (?:current|other)\s+guidance\s+(?:under|from) guidance\s+(?:and\s+rules|promulgated(?:\s+thereunder)?|in\s+SFAS) #### (?:current|other|applicable)?\s*guidance\s+(?:under|from|issued|and\s+rules|promulgated(?:\s+thereunder)?|in\s+SFAS)