Computing earnings per share: unofficial accounting interpretations of APB Opinion no. 15

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Opinions of the Accounting Principles Board : Amending paragraph 6 of APB opinion no. 9, application to commercial banks;Amending paragraph 6 of APB opinion no. 9, application to commercial banks; Exposure draft (American Institute of Certified Public Accountants), 1968, April 27

The Board believes the Income statement format recommended in Audits of Banks conforms with the principles of income statement presentation which are set forth in APB Opinion No. 9. Accordingly, the last two sentences of paragraph 6 of APB Opinion No. 9 are deleted and such Opinion is therefore applicable to financial statements issued by commercial banks for fiscal periods beginning after December 31, 1968.https://egrove.olemiss.edu/aicpa_sop/1339/thumbnail.jp

Proposed APB opinion : Accounting for investment tax credits;Accounting for investment tax credits; Exposure draft (American Institute of Certified Public Accountants), 1971, Oct. 22

This proposed Opinion was drafted on the basis of the bill (HR 10947) passed by the House October 6 and will require that benefits arising from investment tax credits be accounted for as reductions of income tax expense over the periods in which the cost of the related property is charged to income. In taking final action, the Board will, of course, take into consideration any changes in relevant provisions of the law as finally enacted that differ substantially from those provisions in the House bill.https://egrove.olemiss.edu/aicpa_sop/1341/thumbnail.jp

Accounting for stock issued to employees; Opinions of the Accounting Principles Board 25; APB Opinion 25

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Disclosure of accounting policies; Opinions of the Accounting Principles Board 22;APB Opinion 22;

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Proposed APB opinion : Reporting the effects of extraordinary events and transactions;Reporting the effects of extraordinary events and transactions; Exposure draft (American Institute of Certified Public Accountants), 1972

This draft Opinion provides more definitive criteria for determining whether an event or transaction should be reported as an extraordinary item. To be reported as extraordinary, an event or transaction must be clearly unrelated to the ordinary activities of the entity in the context of the environment in which it operates and must be of a type that is not expected to recur in the foreseeable future. Material unusual events or transactions which do not qualify as extraordinary items are, nevertheless, to be fully disclosed.https://egrove.olemiss.edu/aicpa_sop/1344/thumbnail.jp

Status of accounting research bulletins; Opinions of the Accounting Principles Board 06;APB Opinion 06;

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Proposed APB opinion : Disclosure of accounting policies;Disclosure of accounting policies; Exposure draft (American Institute of Certified Public Accountants), 1971, Dec. 27

In recent years, an increasing number of business enterprises are including in their annual reports to shareholders a separate summary of the major accounting policies followed in preparing the financial statements. This disclosure has been favorably received by users of financial statements and endorsed by organizations representing corporate business. Practice by those entities that present summaries of accounting policies has varied considerably. Some entities present the summary of accounting policies as an integral part of the financial statements; others present it as supplementary information. In addition, both the nature and the degree of disclosure vary, and related guidelines are lacking. In view of the increasing recognition of the usefulness of disclosure of accounting policies, the Accounting Principles Board has considered whether this disclosure should be required in financial statements and whether guides should be established for the form and scope of disclosure. This Opinion sets forth the Board\u27s conclusions.https://egrove.olemiss.edu/aicpa_sop/1343/thumbnail.jp

Interim financial reporting; Opinions of the Accounting Principles Board 28;APB Opinion 28;

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APB accounting principles: volume 1: Current text as of September 1, 1972

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