Accounting Principles Board

E453733

accounting standard-setting body defunct organization

The Accounting Principles Board was a former U.S. standard-setting body responsible for issuing authoritative accounting guidelines before being succeeded by the Financial Accounting Standards Board.

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All labels observed (2)

Label	Occurrences
Accounting Principles Board canonical	2
Accounting Principles Board Opinions	2

Statements (34)

Predicate	Object
instanceOf	accounting standard-setting body ⓘ defunct organization ⓘ
abbreviation	APB NERFINISHED ⓘ
appliesTo	U.S. Generally Accepted Accounting Principles NERFINISHED ⓘ
composition	part-time members ⓘ primarily practicing certified public accountants ⓘ
country	United States of America ⓘ surface form: United States
dissolutionReason	criticisms over independence and effectiveness ⓘ
field	accounting standards ⓘ financial accounting ⓘ
industry	accounting ⓘ financial reporting ⓘ
influenced	Generally Accepted Accounting Principles in the United States NERFINISHED ⓘ
jurisdiction	United States of America ⓘ surface form: United States
language	English ⓘ
legacy	many APB Opinions were later incorporated into FASB standards ⓘ
locationCountry	United States of America ⓘ surface form: United States
natureOfAuthority	authoritative but not statutory ⓘ
objective	to improve the quality and consistency of financial reporting ⓘ to narrow areas of difference in accounting practice ⓘ
oversightBy	American Institute of Certified Public Accountants NERFINISHED ⓘ
parentOrganization	American Institute of Certified Public Accountants NERFINISHED ⓘ
predecessor	Committee on Accounting Procedure NERFINISHED ⓘ
product	APB Opinions NERFINISHED ⓘ accounting standards ⓘ interpretive releases ⓘ
regulatoryDomain	private-sector standard setting ⓘ
replaced	Committee on Accounting Procedure NERFINISHED ⓘ
replacedBy	Financial Accounting Standards Board NERFINISHED ⓘ
role	developed accounting principles for financial reporting ⓘ issued authoritative accounting guidelines in the United States ⓘ
scope	financial reporting by business enterprises ⓘ
status	defunct ⓘ
successor	Financial Accounting Standards Board NERFINISHED ⓘ

Referenced by (4)

Full triples — surface form annotated when it differs from this entity's canonical label.

Financial Accounting Standards Board → replaced → Accounting Principles Board ⓘ

Accounting Research Bulletins → influenced → Accounting Principles Board ⓘ

this entity surface form: Accounting Principles Board Opinions

APB Opinions → issuedBy → Accounting Principles Board ⓘ

APB Opinions → abbreviationFor → Accounting Principles Board ⓘ

this entity surface form: Accounting Principles Board Opinions