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New Depreciation Guidelines and Rules (Superseded by SFAS No. 96, December 1987) |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Statement of Source and Application of Funds (Superseded by APB Opinion No. 19, March 1971) |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of Leases in Financial Statements of Lessee (Superseded by SFAS No. 13, November 1976) |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Statements of Lessors (Superseded by SFAS No. 13, November 1976) |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Plans (Superseded by SFAS No. 87, December 1985) |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Accounting for Income Taxes (Superseded by SFAS No. 96, December 1987) |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