OPINIONS OF THE ACCOUNTING PRINCIPLES BOARD
Disclosure of Accounting Policies
CONTENTS
Paragraph Numbers
Introduction
Discussion 5-7
Opinion 8-15
Applicability 8-11
Content 12-14
Format 15
Effective Date 16
Issued by the Accounting Principles Board of the American Institute of Certified Public Accountants
COPYRIGHT 1972 BY THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC. 666 FIFTH AVENUE, NEW YORK, NEW YORK 10019
APRIL1972
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