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.

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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APB	APB Opinion

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

Stock Options Revisited: A Renewed Focus On Net Exercise Provisions by Wade, Todd / Mondaq Business Briefing

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

Regulators weigh in with policies related to Hurricane Katrina by Heffes, Ellen M. / Financial Executive

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

Did you know ... Think you know every single thing about the JofA - ... by Shieldneck, Barbara J. / Journal of Accountancy

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