APB Opinion

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APB Opinion

An official opinion by the Accounting Principles Board on how to report a transaction. APB opinions set standards for the accounting industry and helped establish uniform practice insofar as it was possible. APB opinions have not been issued since 1973, when the APB was replaced by the Financial Accounting Standards Board. See also: FASB opinion.

APB opinion

A determination by the former Accounting Principles Board regarding the way a certain financial transaction is to be treated for reporting purposes. For example, APB Opinion 15 sets forth the ways in which convertible issues and common-stock equivalents are to be used in calculating earnings per share. In 1973 the Accounting Principles Board was superseded by the Financial Accounting Standards Board, thereby halting further APB opinions and initiating FASB Statements.

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FASB Statement			Jones wrote: "We are confident that Professor Burton's work played a significant role in the subsequent development of APB Opinions No. Financial reporting's eternal quest: what do users want/need? by Sinnett, William M.; Laing, Roland L. / Financial Executive SELECTIVITY KEEPS THE CLUB EXCLUSIVE APB Opinion no. Extraordinary items share exclusive company: only unusual and ... by Holtzman, Mark P. / Journal of Accountancy 142, Goodwill and Other Intangibles, superseded APB Opinion No. GASB proposal on intangible assets: a new GASB exposure draft may end ... by Gauthier, Stephen J. / Government Finance Review			Anualidad variable Anualidad vitalicia Anuilidad Anweisungscheck Any Occupation for Which Reasonably Suited Any Quantity Any Willing Provider Law Any-and-All Bid Any-Interest-Date Any-Interest-Date Call Any-or-All Bid Any-Part-of Order ANZUS Pact AO AOA AOCI AON AOR AOS APA Apalancamiento Apalancamiento operativo apartment apartment building APB APB Opinion Apertura Apertura demorada APFO API Weekly Report APICS Business Outlook Index APN Aposentadoria APP Appaltatore libero Apparent Agency Appeal Appeal Bond appeals board Appellant Appellate Court Appellee Applause Mail Applet Appleton Rule Applicable Federal Rate Applicant Application application fee Application Form Application of Funds			apatosaurus Apatosaurus ajax Apatosaurus ajax Apatosaurus excelsus Apatosaurus excelsus Apatosaurus louisae Apatosaurus louisae apatosauruses apatosauruses APATP APATS APATSI APATTOH Apatura Apatura iris Apaturia APAU Apaume APAUSE APAV APAVA APAVE APAW APAWLI APAWS Apax Partners Worldwide APAYA APB APB APB APB Opinion APB opinions APB-1 APBA APBAD APBB APBB1 APBBC APBC APBCA APBCL APBCT APBD APBDA ApbE APBELS APBF APBG APBI APBIONET APBJ APBL APBM APBMC APBMI

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