Accounting Principles Board

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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.

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.

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APB APB Opinion			For more than 30 years, Accounting Principles Board (APB) Opinion No. GASB proposal on intangible assets: a new GASB exposure draft may end ... by Gauthier, Stephen J. / Government Finance Review Specifically, the letter discusses the accounting consequences under Accounting Principles Board Opinion No. Stock-option accounting guidance by California CPA Such accounting treatment is rare and reserved for gains or losses stemming from events or transactions "that are distinguished by the unusual nature and by the infrequency of the occurrence," according to rules of the Accounting Principles Board, a part-time predecessor of FASB (APB Opinion No. Regulators weigh in with policies related to Hurricane Katrina by Heffes, Ellen M. / Financial Executive			Accounting Change Accounting Control Accounting Convention Accounting Currency Accounting Cycle Accounting Department Accounting Earnings Accounting Entity Accounting Equation Accounting Error Accounting Event Accounting Exposure Accounting Firm Accounting Fraud Accounting Hall of Fame Accounting Historians Journal Accounting Information System Accounting Insolvency Accounting Liquidity Accounting Manual Accounting Measurement Accounting Method Accounting Noise Accounting Period Accounting Postulate Accounting Principles Board Accounting Procedure Accounting Profits Accounting Records Accounting Research Bulletins Accounting Software Accounting Standards Executive Committee Accounting Trends and Techniques Accounts Payable Accounts Payable Ledger Accounts Payable Turnover Ratio Accounts Receivable Accounts Receivable Discounted Accounts Receivable Financing Accounts Receivable Insurance Accounts Receivable Turnover Accredited Advisor in Insurance Accredited Investor Accredited Rural Appraiser Accreditief Accreditif Accredito Accreted Value Accreting Cap Accreting Swap Accreting Swap)			Accounting Operations Center Accounting Operations Manager Accounting Operations Office accounting package Accounting period Accounting period Accounting period Accounting Periods Accounting Periods Accounting Point Accounting Policies Accounting Policy Accounting Policy Division Accounting Postulate Accounting Postulates Accounting Practice Accounting Practice Accounting Practice Accounting Practices Accounting Practices Accounting Practices Accounting Prevalidation Module Accounting Prices accounting principle accounting principle accounting principle Accounting Principle Board Opinion Accounting Principles Accounting Principles Accounting Principles Accounting Principles Board Accounting Principles Board opinion Accounting Procedure Accounting Procedures Accounting Procedures Handbook Accounting Production Transfers Accounting profession Accounting Professional and Ethical Standards Board Accounting profit Accounting profit Accounting profit Accounting profit Accounting profit Accounting Profits Accounting Programs Leadership Group Accounting Rate of Interest Accounting Rate of Return Accounting Rate of Return Accounting Rates of Return Accounting Record Accounting Record Management System Accounting Record Modifier Accounting Records Accounting Records Accounting Records Accounting reference date Accounting reference date Accounting reference date Accounting reference date Accounting Registers Accounting Regulations for Business Enterprises

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