No. | Title | Issue Date | Changes (note: para. stands for paragraph) |
---|---|---|---|
1. | New Depreciation Guidelines and Rules full-text | Nov. 1962 |
|
2. | Accounting for the "Investment Credit" full-text | Dec. 1962 |
|
3. | The Statement of Source and Application of Funds full-text | Oct. 1963 |
|
4. | Accounting for the "Investment Credit" full-text | Mar. 1964 |
|
5. | Reporting of Leases in Financial Statements of Lessee full-text | Sept. 1964 |
|
6. | Status of Accounting Research Bulletins full-text | Oct. 1965 |
|
7. | Accounting for Leases in Financial Statements of Lessors full-text | May 1966 |
|
8. | Accounting for the Cost of Pension Plans full-text | Nov. 1966 |
|
9. | Reporting the Results of Operations full-text | Dec. 1966 |
|
10. | Omnibus Opinion-1966 full-text | Dec. 1966 |
|
11. | Accounting for Income Taxes full-text | Dec. 1967 |
|
12. | Omnibus Opinion—1967 full-text | Dec. 1967 |
|
13. | Amending Para. 6 of APB Opinion Opinion No. 9, Application to Commercial Banks full-text | Mar. 1969 |
|
14. | Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants full-text | Mar. 1969 |
|
15. | Earnings per Share full-text | May. 1969 |
|
16. | Business Combinations full-text | Aug. 1970 |
|
17. | Intangible Assets full-text | Aug. 1970 |
|
18. | The Equity Method of Accounting for Investments in Common Stock full-text | Mar. 1971 |
|
19. | Reporting Changes in Financial Position full-text | Mar. 1971 |
|
20. | Accounting Changes full-text | July. 1971 |
|
21. | Interest on Receivables and Payables full-text | Aug. 1971 |
|
22. | Disclosure of Accounting Policies full-text | Apr. 1972 |
|
23. | Accounting for Income Taxes-Special Areas full-text | Apr. 1972 |
|
24. | Accounting for Income Taxes—Investments in Common Stock Accounted for by the Equity Method (Other than Subsidiaries and Corporate Joint Ventures) full-text | Apr. 1972 |
|
25. | Accounting for Stock Issued to Employees full-text | Oct. 1972 |
|
26. | Early Extinguishment of Debt full-text | Oct. 1972 |
|
27. | Accounting for Lease Transactions by Manufacturer or Dealer Lessors full-text | Nov. 1972 |
|
28. | Interim Financial Reporting full-text | May. 1973 |
|
29. | Accounting for Nonmonetary Transactions full-text | May. 1973 |
|
30. | Reporting the Results of Operations-Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions full-text | June. 1973 |
|
31. | Disclosure of Lease Commitments by Lessees full-text | June. 1973 |
|
No. | Date | Official title |
---|---|---|
1 | 1962 April 13 | Statement by the Accounting Principles Board full-text |
2 | 1967 September | Disclosure of supplemental financial information by diversified companies full-text |
3 | 1969 June | Financial statements restated for general price-level changes full-text |
4 | 1970 October | Basic concepts and accounting principles underlying financial statements of business enterprises full-text |
Date | Official title | Interpretation No. | Comments |
---|---|---|---|
1970 July | Computing earnings per share: Unofficial Accounting Interpretations of APB Opinion No. 15, Interpretations 1-101 full-text | AIN-APB15 | Superseded by FAS 128 |
1971 March | Compensation involved in stock option and stock purchase plans: Unofficial Accounting Interpretations of Accounting Research Bulletin No. 43, Chapter 13B, Interpretation 1 full-text | AIN-ARB43,Ch 13B | Superseded by APB 25 |
1971 February and April | Reporting the results of operations: Unofficial Accounting Interpretations of APB Opinion No. 9, Interpretations 1 and 2 full-text | AIN-APB9 | Interpretation 2 deleted by FAS 111 |
1972 March | Accounting for income taxes: Unofficial Accounting Interpretations of APB Opinion No. 11, Interpretation 1 full-text | AIN-APB11 | Superseded by FAS 96 and 109 |
1970 November | Deferred compensation Contracts: Unofficial Accounting Interpretations, Interpretation No. 1 full-text | AIN-Key Man Life | Superseded by FASB Technical Bulletin 85-4 |
1970 December-1971 April | Business combinations: Unofficial Accounting Interpretations of APB Opinion No. 16, Interpretations 1-17 full-text | AIN-APB16 | Superseded by FAS 141 |
1971 April; 1973 March | Intangible assets: Unofficial Accounting Interpretations of APB Opinion No. 17, Interpretations 1-2 full-text | AIN-APB17 | Superseded by FAS 142 |
1968 | Accounting for the cost of pension plans: Unofficial Accounting Interpretations of APB Opinion No. 8, Interpretations 1-28 full-text | AIN-APB8 | Superseded by FAS 111 |
1969-1972 March | Accounting for income taxes: Accounting Interpretations of APB Opinion No. 11, Interpretations 2-25 full-text | AIN-APB11 | Superseded by FAS 96 and 109 |
1971 September | Computing earnings per share: Accounting Interpretations of APB Opinion No. 15, Interpretation 102 full-text | AIN-APB15 | Superseded by FAS 128 |
1971 September and November | Business combinations: Accounting Interpretations of APB Opinion No. 16, Interpretations 18-25 full-text | AIN-APB16 | Superseded by FAS 141 |
1971 November | Accounting for leases in financial statements of lessors: Accounting Interpretations of APB Opinion No. 7, Interpretation 1 full-text | AIN-APB7 | Superseded by FAS 111 |
1971 November-1972 February | Equity Method of Accounting for investments in common Stock: Accounting Interpretations of APB Opinion No. 18, Interpretations 1-3 full-text | AIN-APB18 | Amended by FAS 96 |
1972 February and June | Reporting changes in financial position: Accounting Interpretations of APB Opinion No. 19, Interpretations 1-3 full-text | AIN-APB19 | Superseded by FAS 95 |
1972 February | Accounting for the investment credit: Accounting Interpretations of APB Opinion No. 4, Interpretation 1 full-text | AIN-APB4 | |
1972 February | Consolidated financial statements: Accounting Interpretations of ARB No. 51, Interpretation 1 full-text | AIN-ARB51 | Superseded by FAS 111 |
1971 December-1972 May 31 | Business combinations: Accounting Interpretations of APB Opinion No. 16, Interpretations 26-36 full-text | AIN-APB16 | Superseded by FAS 141 |
1972 March | Accounting for investment credit: Accounting Interpretations of APB Opinion No. 4, Interpretations 2-6 full-text | AIN-APB4 | Interpretation 4 and 6 deleted by FAS 96; Interpretation 5 deleted by FAS 111 |
1972 June | Interest on receivables and payables: Accounting Interpretations of APB Opinion No. 21, Interpretation 1 full-text | AIN-APB21 | |
1972 November-1973 March | Business combinations: Accounting Interpretations of APB Opinion No. 16, Interpretations 37-39 full-text | AIN-APB16 | Superseded by FAS 141 |
1973 March | Accounting changes: Unofficial Accounting Interpretations of APB Opinion No. 20, Interpretations 1-2 full-textfull-text | AIN-APB20 | Superseded by FAS 128 |
1973 March | Accounting for income taxes--Special areas: Accounting Interpretations of APB Opinion No. 23, Interpretation 1 full-text | AIN-APB23 | Superseded by FAS 96 and 109 |
1973 March | Early extinguishment of debt: Unofficial Accounting Interpretations of APB Opinion No. 26, Interpretation 1 full-text | AIN-APB26 | Amended by FAS 111 |
1973 June | Accounting for stock issued to employees: Accounting Interpretations of APB Opinion No. 25, Interpretation 1 full-text | AIN-APB25 | Amended by FAS 196, 111, and 123 |
1973 November | Disclosure of accounting policies: Accounting Interpretations of APB Opinion No. 22, Interpretation 1 full-text | AIN-APB22 | Superseded by FAS 111 |
1973 November | Reporting the results of operations: Accounting Interpretations of APB Opinion No. 30, Interpretation 1 full-text | AIN-APB30 |