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For Interpretations see section 9551 of the final edition of the APB Accounting Principles, Volume 2, Original Pronouncements as of June 30, 1973. The interpretation numbers come from the Financial Accounting Board's Original Pronouncements as amended 2008/2009 Edition, volume 3 .
(note: para. stands for paragraph) 1. Accounting Changes Related to the Cost of Inventory—an interpretation of APB Opinion No. 20 June 1974: None; 2. Imputing Interest on Debt Arrangements Made under the Federal Bankruptcy Act—an interpretation of APB Opinion No. 21 June 1974: Superseded by FASB Statement 15, para. 10; 3.
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 Financial Accounting Standards Board (FASB) is a private standard-setting body [1] whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.
Accounting for product financing arrangements, Dec. 26, 1978 full-text: 1978 December 26 78-9: Accounting for investments in real estate ventures, December 29, 1978 full-text: 1978 December 29 78-10: Accounting principles and reporting practices for certain nonprofit organizations full-text: 1978 December 31 79-1
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.
The section sign is frequently used along with the pilcrow (or paragraph sign), ¶, to reference a specific paragraph within a section of a document. While § is usually read in spoken English as the word "section", many other languages use the word "paragraph" exclusively to refer to a section of a document (especially of legal text), and use ...
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.