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APB Bulletins
A
No.
Year
Title
1
1962
New Depreciation Guidelines and Rules
2
1962
Accounting for the "Investment Credit"
3
1963
The Statement of Source and Application of Funds
4
1964
Accounting for the "Investment Credit"
5
1964
Financial Reporting of Leases in Financial Statements of Lessee
6
1965
Status of Accounting Research Bulletins
7
1966
Accounting for Leases in Financial Statements of Lessors
8
1966
Accounting for Cost of Pension Plans
9
1966
Reporting the Results of Operations
10
1966
Omnibus Opinion—1966
11
1967
Accounting for Income Taxes
12
1967
Omnibus Opinion—1967
13
1969
Amending Paragraph 6 of APB Opinion No. 9, Application to
Commercial Banks
14
1969
Accounting for Convertible Debt and Debt Issued with Stock
Purchase Warrants
15
1969
Earnings per Share
16
1970
Business Combinations
17
1970
Intangible Assets
18
1971
The Equity Method of Accounting for Investments in Common Stock
19
1971
Reporting Changes in Financial Position
20
1971
Accounting Changes
21
1971
Interest on Receivables and Payables
22
1972
Disclosure of Accounting Policies
23
1972
Accounting for Income Taxes—Special Areas
24
1972
Accounting for Income Taxes—Investments in Common Stock
Accounted for by the Equity Method
25
1972
Accounting for Stock Issued to Employees
26
1972
Early Extinguishment of Debt
27
1972
Accounting for Lease Transactions by Manufacturer or Dealer
Lessors
28
1973
Interim Financial Reporting
29
1973
Accounting for Nonmonetary Transactions
30
1973
Reporting the Results of Operations . . .
31
1973
Disclosure of Lease Commitments by Lessees
bers. Columbus: College of Business, Ohio State University, 1992.
See also ANDERSEN, ARTHUR E.; CHAMBERS, RAYMOND JOHN; CHIEF ACCOUNTANTS OF THE SECURITIES AND EXCHANGE COMMIS-SION; DAVIDSON, SIDNEY; DICKINSON, ARTHUR LOWES; GRADY, PAUL; HATFIELD, HENRY RAND; HORNGREN, CHARLES T.; IJIRI, YUJI; KOHLER, ERIC LOUIS; LITTLETON, A.C.; MAUTZ, ROBERT K.; MAY, GEORGE OLIVER; MONTGOMERY, ROBERT HIESTER; MOONITZ, MAURICE; PATON, WILLIAM ANDREW; SAND-ERS, THOMAS HENRY; SELLS, ELIJAH WATT; SOLOMONS, DAVID; SPACER, LEONARD;
SPRAGUE, CHARLES EZRA; STERRETT, JOSEPH EDMUND; TRUEBLOOD, ROBERT MARTIN
Accounting Principles Board (1959-1973)
The Accounting Principles Board (APB) re-placed the Committee of Accounting Procedure (CAP) of the American Institute of Certified Public Accountants (AICPA). Alvin R. Jennings, then president of the AICPA, in 1957 was the prime mover in the establishment of the APB, after substantial criticism about financial re-porting by critics like Leonard Spacek of Arthur Andersen and Company. These critics stressed that the CAP issued Accounting Research Bul-
A C C O U N T 1 N G P R I N C I P L E S B O A R D ( 1 9 5 9 - 1 9 7 3 ) 11
Object Description
| Title |
History of accounting: An international Encyclopedia |
| Author |
Chatfield, Michael Vangermeersch, Richard |
| Subject |
Accounting -- History |
| Date-Issued | 1996 |
| Source | Originally published by Garland Publishing, Inc. |
| Rights | Copyright and permission to reprint held by: Academy of Accounting Hitorians |
| Type | Text |
| Format | PDF scanned at 400dpi with corrected OCR |
| Digital Publisher | University of Mississippi Libraries. Accounting Collection |
| Date-Digitally Created | 2011 |
| Language | eng |
| Identifier | vangermeersch |
