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Accounting Principles Board Opinions, Interpretations and Recommendations were published by the Accounting Principles Board from 1962 to 1973. The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973.
Accounting for an Unused Investment Tax Credit—an interpretation of APB Opinions No. 2, 4, 11, and 16 Sept. 1978: Parts deleted; Superseded by FASB Statement 96, para. 203(l), and FASB Statement 109, para. 286(o) 26. Accounting for Purchase of a Leased Asset by the Lessee during the Term of the Lease—an interpretation of FASB Statement No. 13
Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by Employee Benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20—an amendment FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10: March 1985: Superseded by FAS 111 84
The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements on accounting principles until 1973, when it was replaced by the Financial Accounting Standards Board (FASB).
The Wheat Report also recommended developing the "Financial Accounting Standards Advisory Council, a 20-member advisory council that members serve an initial 1-year term, that could be renewed indefinitely, and to explicitly define the FASB research projects, to ensure timely and appropriate results. [13]
1979 March 26 80-1: Accounting for title insurance companies full-text: 1980 January 31 80-2: Accounting and financial reporting by governmental units; amendment to AICPA Industry audit guide, Audits of state and local governmental units full-text: 1980 June 30 80-3: Accounting for real estate acquisition, development, and construction costs ...
An all-points bulletin (APB) is an electronic information broadcast sent from one sender to a group of recipients, to rapidly communicate an important message. [1] The technology used to send this broadcast has varied throughout time, and includes teletype , radio, computerized bulletin board systems (CBBS), and the Internet.
Acquisition Program Baseline (APB) is a term used by the United States Department of Defense to refer to a program threshold and objective values for the minimum number of cost, schedule, and performance attributes that describe the program over its life cycle.