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- Accounting_Principles_Board abstract "The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements on accounting principles until 1973, when it was replaced by the Financial Accounting Standards Board (FASB). The APB was disbanded in the hopes that the smaller, fully independent FASB could more effectively create accounting standards. The APB and the related Securities Exchange Commission were unable to operate completely independently of the U.S. government. According to the SEC, "the overall record of the APB was a reasonably good one, but it seems likely that a smaller full-time body directly in control of its research holds promise of more success."Of the 31 APB opinions and 4 statements, several were instrumental in improving the theory and practice of significant areas of accounting. Many have been superseded by FASB pronouncements; 19 opinions still stand as part of generally accepted accounting principles:".
- Accounting_Principles_Board wikiPageID "4708646".
- Accounting_Principles_Board wikiPageRevisionID "596434239".
- Accounting_Principles_Board hasPhotoCollection Accounting_Principles_Board.
- Accounting_Principles_Board subject Category:Accounting_in_the_United_States.
- Accounting_Principles_Board subject Category:Accounting_organizations.
- Accounting_Principles_Board type Abstraction100002137.
- Accounting_Principles_Board type AccountingOrganizations.
- Accounting_Principles_Board type Group100031264.
- Accounting_Principles_Board type Organization108008335.
- Accounting_Principles_Board type SocialGroup107950920.
- Accounting_Principles_Board type YagoLegalActor.
- Accounting_Principles_Board type YagoLegalActorGeo.
- Accounting_Principles_Board type YagoPermanentlyLocatedEntity.
- Accounting_Principles_Board comment "The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements on accounting principles until 1973, when it was replaced by the Financial Accounting Standards Board (FASB). The APB was disbanded in the hopes that the smaller, fully independent FASB could more effectively create accounting standards.".
- Accounting_Principles_Board label "Accounting Principles Board".
- Accounting_Principles_Board sameAs m.0cjfv3.
- Accounting_Principles_Board sameAs Q4672770.
- Accounting_Principles_Board sameAs Q4672770.
- Accounting_Principles_Board sameAs Accounting_Principles_Board.
- Accounting_Principles_Board wasDerivedFrom Accounting_Principles_Board?oldid=596434239.
- Accounting_Principles_Board isPrimaryTopicOf Accounting_Principles_Board.