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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for an Unused Investment Tax Credit—an interpretation of APB Opinions No. 2, 4, 11, and 16 Sept. 1978: Parts deleted; Superseded by FASB Statement 96, para. 203(l), and FASB Statement 109, para. 286(o) 26.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
This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...
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).
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 ...
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.
A scope limitation is a restriction on the applicability of an auditor's report that may arise from the inability to obtain sufficient appropriate evidence about a component in the financial statements.
It is codified in statute as Title 26 of the United States Code. [1] The IRC is organized topically into subtitles and sections, covering federal income tax in the United States , payroll taxes , estate taxes , gift taxes , and excise taxes ; as well as procedure and administration.