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Accounting Principles Board

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Accounting Principles Board (APB)
A group of accountants appointed by the American Institute of Certified Public Accountants to determine accounting principles for financial record keeping. The APB was terminated in 1973 with the founding of the Financial Accounting Standards Board.

Accounting Principles Board
A committee of the American Institute of Certified Public Accountants that advised on and set standards for financial record keeping. It was dissolved in 1973 and replaced by the Financial Accounting Standards Board.


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A determination by the former Accounting Principles Board regarding the way a certain financial transaction is to be treated for reporting purposes.
A determination by the former Accounting Principles Board regarding the way a certain financial transaction is to be treated for reporting purposes.
A determination by the former Accounting Principles Board regarding the way a certain financial transaction is to be treated for reporting purposes.
 
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