List of APB Opinions

List Of APB Opinions

List of APB Opinions

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Accounting Principles Board (APB) Opinions, available full-text at the links below to the University of Mississippi's library digital collection with the permission of the American Institute of Certified Public Accountants, were published by the Accounting Principles Board from 1962 to 1973. The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973. Its mission was to develop an overall conceptual framework of US generally accepted accounting principles (US GAAP). APB was the main organization setting the US GAAP and its opinions are still an important part of it. All of the Opinions have been superseded in 2009 by FASB's Accounting Standards Codification.

<table class=wikitable><tr><th>No.</th><th>Title</th><th width=9%>Issue Date</th><td align=center width=40%>Changes (note: para. stands for paragraph)</td></tr>

<tr align=left valign=top><td>1.</td><td> New Depreciation Guidelines and Rules </td><td>Nov. 1962</td><td>
  • Amended
  • Parts deleted
  • Superseded by FASB Statement 96, para. 203(b), and FASB Statement 109, para. 286(b)
</td></tr>

<tr align=left valign=top><td>2.</td><td> Accounting for the "Investment Credit" </td><td>Dec. 1962</td><td>

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