Generally Accepted Accounting Principles
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Accounting Principles Board (APB) Opinions
(No. 1 - No. 31)


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Accounting Principles Board (APB) Opinions
Opinion Issued

Title and Key Topics

APB Opinion
No. 1
November
1962
New Depreciation Guidelines and Rules
(Superseded by SFAS No. 96, December 1987)
APB Opinion
No. 2
December
1962
Accounting for the Investment Credit
APB Opinion
No. 3
October
1963
The Statement of Source and Application of Funds
(Superseded by APB Opinion No. 19, March 1971)
APB Opinion
No. 4
March
1964
Accounting for the Investment Credit
(Amendment of APB Opinion No. 2)
APB Opinion
No. 5
September
1964
Reporting of Leases in Financial Statements of Lessee
(Superseded by SFAS No. 13, November 1976)
APB Opinion
No. 6
October
1965
Status of Accounting Research Bulletins
(Amendment of ARB No. 43)
APB Opinion
No. 7
May
1966
Accounting for Leases in Financial Statements of Lessors
(Superseded by SFAS No. 13, November 1976)
APB Opinion
No. 8
November
1966
Accounting for the Cost of Pension Plans
(Superseded by SFAS No. 87, December 1985)
APB Opinion
No. 9
December
1966
Reporting the Results of Operations
APB Opinion
No. 10
December
1966
Omnibus Opinion
(Consolidated Financial Statements, Poolings of Interest,
Convertible Debt and Debt Issued with Stock Warrants
Installment Method of Accounting )
APB Opinion
No. 11
December
1967
Accounting for Income Taxes
(Superseded by SFAS
No. 96, December 1987)
APB Opinion
No. 12
December
1967
Omnibus Opinion
APB Opinion
No. 13
March
1969
Amending Paragraph 6 of APB Opinion No. 9, Application to Commercial Banks
APB Opinion
No. 14
March
1969
Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants
APB Opinion
No. 15
May
1969
Earnings per Share
(Superseded by SFAS No. 128, February 1997)
APB Opinion
No. 16
August
1970
Business Combinations
(Superseded by SFAS No. 141, June 2001)
APB Opinion
No. 17
August
1970
Intangible Assets
(Superseded by SFAS No. 142, June 2001)
APB Opinion
No. 18
March
1971
The Equity Method of Accounting for Investments in Common Stock
APB Opinion
No. 19
March
1971
Reporting Changes in Financial Position
(Superseded by SFAS No. 95, November 1987)
APB Opinion
No. 20
July
1971
Accounting Changes
(Superseded by SFAS No. 154, May 2005)
APB Opinion
No. 21
August
1971
Interest on Receivables and Payables
APB Opinion
No. 22
April
1972
Disclosure of Accounting Policies
APB Opinion
No. 23
April
1972
Accounting for Income Taxes - Special Areas
(Amended by SFAS
No. 96, December 1987 and SFAS No. 109, February 1992)
APB Opinion
No. 24
April
1972
Accounting for Income Taxes - Investments in Common Stock Accounted for by the Equity Method
(Superseded by SFAS
No. 96, December 1987)
APB Opinion
No. 25
October
1972
Accounting for Stock Issued to Employees
(Superseded by SFAS No. 123 (Revised), December 2004)
APB Opinion
No. 26
October
1972
Early Extinguishment of Debt
APB Opinion
No. 27
November
1972
Accounting for Lease Transactions by Manufacturer or Dealer Lessors
(Superseded by SFAS No. 13, November 1976)
APB Opinion
No. 28
May
1973
Interim Financial Reporting
APB Opinion
No. 29
May
1973
Accounting for Nonmonetary Transactions
(Amended by SFAS No. 153, December 2004)
APB Opinion
No. 30
June
1973
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
APB Opinion
No. 31
June
1973
Disclosure of Lease Commitments by Lessees
(Superseded by SFAS No. 13, November 1976)
 







 
U.S. GAAP Codification
International Financial Reporting Standards (IFRS)
 
Accounting Topics
Inventory Valuation Methods
Depreciation Methods
Revenue Recognition Principle
Accrual Basis vs. Cash Basis Accounting
Basics of Journal Entries
Ratios for Financial Statement Analysis
Overview of Financial Statements

 







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