That ambiguity does mean, however, that the codification, like the bible, was not written by a god. It also means that its contents will be frequently misunderstood and misapplied.<quoted text>
OR there could be dual meaning
OR it speaks differently to different people
OR experts respectfully disagree
That doesn't mean its a work of fiction. Some people have different understandings of the codification issued by the FASB, that doesn't mean it is a work of fiction or that the principles don't apply to the real world.
I hold a book said to be divinely authored to a higher standard than any existing book, even a government publication. The bible doesn't come close to meeting that standard, and so is easily rejected as inauthentic. It's undoubtedly less exact than your manual. Frankly, you probably couldn't get your bible published except at your own expense if it came out today.