Committee on Accounting Procedure
E453756
The Committee on Accounting Procedure was an early standard‑setting body of the American Institute of Accountants that issued influential guidance on U.S. accounting practices before being replaced by the Accounting Principles Board.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Committee on Accounting Procedure canonical | 1 |
Statements (31)
| Predicate | Object |
|---|---|
| instanceOf |
accounting standard-setting body
ⓘ
committee ⓘ |
| areaServed | United States capital markets ⓘ |
| composition |
members of the American Institute of Accountants
ⓘ
public accountants ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| field |
accounting standards
ⓘ
auditing ⓘ financial accounting ⓘ |
| historicalSignificance | one of the earliest formal accounting standard setters in the United States ⓘ |
| industry | public accounting ⓘ |
| influenced |
Financial Accounting Standards Board
NERFINISHED
ⓘ
development of U.S. GAAP ⓘ |
| issued | Accounting Research Bulletins NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| language | English ⓘ |
| outputType |
authoritative accounting guidance
ⓘ
interpretive pronouncements ⓘ |
| parentOrganization |
American Institute of Accountants
NERFINISHED
ⓘ
American Institute of Certified Public Accountants NERFINISHED ⓘ |
| purpose |
to address emerging accounting issues
ⓘ
to improve consistency in accounting practices ⓘ |
| replacedBy | Accounting Principles Board NERFINISHED ⓘ |
| role |
developing U.S. accounting standards
ⓘ
providing guidance on accounting practice ⓘ |
| sector | private sector ⓘ |
| standardSettingScope | U.S. generally accepted accounting principles ⓘ |
| status | defunct ⓘ |
| successor | Accounting Principles Board NERFINISHED ⓘ |
| timePeriod | mid-20th century ⓘ |
| typeOfGuidance | problem-by-problem accounting guidance ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.