Computing earnings per share: unofficial accounting interpretations of APB Opinion no. 15

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Reporting changes in financial position; Opinions of the Accounting Principles Board 19;APB Opinion 19;

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Proceedings: Public Hearing on Leases, Section B - Position Papers

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Disclosure of accounting policies; Opinions of the Accounting Principles Board 22;APB Opinion 22;

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Proposed APB opinion : Reporting the effects of extraordinary events and transactions;Reporting the effects of extraordinary events and transactions; Exposure draft (American Institute of Certified Public Accountants), 1972

This draft Opinion provides more definitive criteria for determining whether an event or transaction should be reported as an extraordinary item. To be reported as extraordinary, an event or transaction must be clearly unrelated to the ordinary activities of the entity in the context of the environment in which it operates and must be of a type that is not expected to recur in the foreseeable future. Material unusual events or transactions which do not qualify as extraordinary items are, nevertheless, to be fully disclosed.https://egrove.olemiss.edu/aicpa_sop/1344/thumbnail.jp

Status of accounting research bulletins; Opinions of the Accounting Principles Board 06;APB Opinion 06;

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Business combinations; Opinions of the Accounting Principles Board 16;APB Opinion 16;

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Opinions of the Accounting Principles Board : Amending paragraph 6 of APB opinion no. 9, application to commercial banks;Amending paragraph 6 of APB opinion no. 9, application to commercial banks; Exposure draft (American Institute of Certified Public Accountants), 1968, April 27

The Board believes the Income statement format recommended in Audits of Banks conforms with the principles of income statement presentation which are set forth in APB Opinion No. 9. Accordingly, the last two sentences of paragraph 6 of APB Opinion No. 9 are deleted and such Opinion is therefore applicable to financial statements issued by commercial banks for fiscal periods beginning after December 31, 1968.https://egrove.olemiss.edu/aicpa_sop/1339/thumbnail.jp

Proposed APB opinion : Accounting for investment tax credits;Accounting for investment tax credits; Exposure draft (American Institute of Certified Public Accountants), 1971, Oct. 22

This proposed Opinion was drafted on the basis of the bill (HR 10947) passed by the House October 6 and will require that benefits arising from investment tax credits be accounted for as reductions of income tax expense over the periods in which the cost of the related property is charged to income. In taking final action, the Board will, of course, take into consideration any changes in relevant provisions of the law as finally enacted that differ substantially from those provisions in the House bill.https://egrove.olemiss.edu/aicpa_sop/1341/thumbnail.jp

Accounting for stock issued to employees; Opinions of the Accounting Principles Board 25; APB Opinion 25

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