1065:
The
American Institute of Certified Public Accountants issued Accounting Interpretations between 1968 and November 1973, when the Financial Accounting Standards Board took over the issuing of interpretations in June 1974. The Interpretations were not considered pronouncements from the Accounting
35:(US GAAP). APB was the main organization setting the US GAAP and its opinions are still an important part of it. All of the Opinions have been superseded in 2009 by FASB's Accounting Standards Codification.
1508:
1066:
Principles Board, but
Richard C. Lytle, the administrative director of the Accounting Principles Board, was responsible for their preparation. The Interpretations originally appeared in the
773:
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
1478:
1127:
Compensation involved in stock option and stock purchase plans: Unofficial
Accounting Interpretations of Accounting Research Bulletin No. 43, Chapter 13B, Interpretation 1
24:
32:
1078:. Also, consult this volume for detailed listing of amendments, deletions, and other changes to the individual interpretations prior to 2009 (when the
625:
Accounting for Income Taxes—Investments in Common Stock
Accounted for by the Equity Method (Other than Subsidiaries and Corporate Joint Ventures)
1083:
1483:
28:
1281:
Equity Method of
Accounting for investments in common Stock: Accounting Interpretations of APB Opinion No. 18, Interpretations 1-3
1267:
Accounting for leases in financial statements of lessors: Accounting
Interpretations of APB Opinion No. 7, Interpretation 1
1211:
Accounting for the cost of pension plans: Unofficial
Accounting Interpretations of APB Opinion No. 8, Interpretations 1-28
1493:
1141:
Reporting the results of operations: Unofficial
Accounting Interpretations of APB Opinion No. 9, Interpretations 1 and 2
20:
1113:
Computing earnings per share: Unofficial
Accounting Interpretations of APB Opinion No. 15, Interpretations 1-101
1405:
Accounting for income taxes--Special areas: Accounting Interpretations of APB Opinion No. 23, Interpretation 1
1295:
Reporting changes in financial position: Accounting Interpretations of APB Opinion No. 19, Interpretations 1-3
1433:
Accounting for stock issued to employees: Accounting Interpretations of APB Opinion No. 25, Interpretation 1
1419:
Early extinguishment of debt: Unofficial Accounting Interpretations of APB Opinion No. 26, Interpretation 1
1155:
Accounting for income taxes: Unofficial Accounting Interpretations of APB Opinion No. 11, Interpretation 1
1364:
Interest on receivables and payables: Accounting Interpretations of APB Opinion No. 21, Interpretation 1
1183:
Business combinations: Unofficial Accounting Interpretations of APB Opinion No. 16, Interpretations 1-17
1461:
Reporting the results of operations: Accounting Interpretations of APB Opinion No. 30, Interpretation 1
1309:
Accounting for the investment credit: Accounting Interpretations of APB Opinion No. 4, Interpretation 1
1350:
Accounting for investment credit: Accounting Interpretations of APB Opinion No. 4, Interpretations 2-6
1447:
Disclosure of accounting policies: Accounting Interpretations of APB Opinion No. 22, Interpretation 1
1391:
Accounting changes: Unofficial Accounting Interpretations of APB Opinion No. 20, Interpretations 1-2
1225:
Accounting for income taxes: Accounting Interpretations of APB Opinion No. 11, Interpretations 2-25
1197:
Intangible assets: Unofficial Accounting Interpretations of APB Opinion No. 17, Interpretations 1-2
1239:
Computing earnings per share: Accounting Interpretations of APB Opinion No. 15, Interpretation 102
1086:
for those Interpretations (AIN-APB 9, 18, 20, 21, 26,and 30) that were finally superseded by the
882:
Basic concepts and accounting principles underlying financial statements of business enterprises
839:
Statement by the Accounting Principles Board. See also section 9001 of the final edition of the
1377:
Business combinations: Accounting Interpretations of APB Opinion No. 16, Interpretations 37-39
1336:
Business combinations: Accounting Interpretations of APB Opinion No. 16, Interpretations 26-36
1253:
Business combinations: Accounting Interpretations of APB Opinion No. 16, Interpretations 18-25
1322:
Consolidated financial statements: Accounting Interpretations of ARB No. 51, Interpretation 1
1169:
Deferred compensation Contracts: Unofficial Accounting Interpretations, Interpretation No. 1
677:
1502:
1029:
APB accounting principles: volume 2: Original pronouncements as of September 1, 1972
963:
APB accounting principles: volume 2: Original pronouncements as of September 1, 1970
1007:
APB accounting principles: volume 2: Original pronouncements as of December 1, 1971
985:
APB accounting principles: volume 2: Original pronouncements as of February 1, 1971
639:
Superseded by FASB Statement 96, para. 203(d), and FASB Statement 109, para. 286(d)
327:
Superseded by FASB Statement 96, para. 203(c), and FASB Statement 109, para. 286(c)
81:
Superseded by FASB Statement 96, para. 203(b), and FASB Statement 109, para. 286(b)
941:
APB accounting principles: volume 2: Original pronouncements as of August 1, 1969
1051:
APB accounting principles: volume 2: Original pronouncements as of June 30, 1973
1072:
APB Accounting Principles, Volume 2, Original Pronouncements as of June 30, 1973
841:
APB Accounting Principles, Volume 2, Original Pronouncements as of June 30, 1973
919:
APB accounting principles: volume 2: Original pronouncements as of May 1, 1968
361:
Amending Para. 6 of APB Opinion Opinion No. 9, Application to Commercial Banks
1356:
Interpretation 4 and 6 deleted by FAS 96; Interpretation 5 deleted by FAS 111
31:(FASB) in 1973. Its mission was to develop an overall conceptual framework of
1052:
1041:
1030:
1019:
1008:
997:
986:
975:
964:
953:
942:
931:
920:
909:
883:
869:
855:
798:
774:
726:
681:
581:
560:
509:
485:
458:
431:
404:
382:
Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants
362:
338:
287:
263:
185:
158:
116:
65:
750:
705:
650:
626:
602:
533:
383:
311:
236:
209:
137:
92:
1018:
APB accounting principles: volume 1: Current text as of September 1, 1972
952:
APB accounting principles: volume 1: Current text as of September 1, 1970
854:
Disclosure of supplemental financial information by diversified companies
1074:. The interpretation numbers come from the Financial Accounting Board's
996:
APB accounting principles: volume 1: Current text as of December 1, 1971
974:
APB accounting principles: volume 1: Current text as of February 1, 1971
17:
Accounting Principles Board Opinions, Interpretations and Recommendations
1488:
930:
APB accounting principles: volume 1: Current text as of August 1, 1969
1040:
APB accounting principles: volume 1: Current text as of June 30, 1973
908:
APB accounting principles: volume 1: Current text as of May 1, 1968
704:
Accounting for Lease Transactions by Manufacturer or Dealer Lessors
1070:. For Interpretations see section 9551 of the final edition of the
484:
The Equity Method of Accounting for Investments in Common Stock
1076:
Original Pronouncements as amended 2008/2009 Edition, volume 3
868:
Financial statements restated for general price-level changes
208:
Accounting for Leases in Financial Statements of Lessors
1509:
United States Generally Accepted Accounting Principles
157:
Reporting of Leases in Financial Statements of Lessee
1479:American Institute of Certified Public Accountants
25:American Institute of Certified Public Accountants
115:The Statement of Source and Application of Funds
420:Superseded by FASB Statement 128, para. 160(a)
549:Superseded by FASB Statement 154, para. C1(a)
474:Superseded by FASB Statement 142, para. D1(a)
447:Superseded by FASB Statement 141, para. E1(a)
8:
1084:Pre-Codification AICPA Copyrighted Standards
23:from 1962 to 1973. The board was created by
1175:Superseded by FASB Technical Bulletin 85-4
797:Disclosure of Lease Commitments by Lessees
666:Superseded by FASB Statement 123r, para. D7
33:US generally accepted accounting principles
1092:
890:
815:
601:Accounting for Income Taxes-Special Areas
522:Superseded by FASB Statement 95, para. 150
892:Original Pronouncements and Current Text
649:Accounting for Stock Issued to Employees
235:Accounting for the Cost of Pension Plans
808:Superseded by FASB Statement 13, para. 2
749:Accounting for Nonmonetary Transactions
715:Superseded by FASB Statement 13, para. 2
508:Reporting Changes in Financial Position
252:Superseded by FASB Statement 87, para. 9
225:Superseded by FASB Statement 13, para. 2
184:Status of Accounting Research Bulletins
174:Superseded by FASB Statement 13, para. 2
52:
37:
792:
768:
744:
720:
699:
671:
644:
620:
596:
575:
554:
527:
503:
479:
452:
425:
398:
377:
356:
332:
305:
281:
257:
230:
203:
179:
152:
136:Accounting for the "Investment Credit"
131:
110:
91:Accounting for the "Investment Credit"
86:
59:
64:New Depreciation Guidelines and Rules
559:Interest on Receivables and Payables
126:Superseded by APB Opinion 19, para. 3
7:
1484:Financial Accounting Standards Board
1147:Interpretation 2 deleted by FAS 111
262:Reporting the Results of Operations
29:Financial Accounting Standards Board
27:(AICPA) in 1959 and was replaced by
580:Disclosure of Accounting Policies
55:(note: para. stands for paragraph)
14:
1439:Amended by FAS 196, 111, and 123
1080:Accounting Standards Codification
763:Parts deleted, added, or replaced
1082:was issued.) Also, consult Fasb
1:
1411:Superseded by FAS 96 and 109
1231:Superseded by FAS 96 and 109
1161:Superseded by FAS 96 and 109
1494:AICPA Statements of Position
1457:
1443:
1429:
1415:
1401:
1387:
1373:
1360:
1346:
1332:
1318:
1305:
1291:
1277:
1263:
1249:
1235:
1221:
1207:
1193:
1179:
1165:
1151:
1137:
1123:
1109:
1047:
1036:
1025:
1014:
1003:
992:
981:
970:
959:
948:
937:
926:
915:
904:
875:
861:
847:
832:
725:Interim Financial Reporting
310:Accounting for Income Taxes
1278:1971 November-1972 February
1250:1971 September and November
21:Accounting Principles Board
1525:
1061:Accounting Interpretations
1333:1971 December-1972 May 31
1098:
1095:
899:
896:
827:
824:
787:Parts deleted or replaced
663:Parts deleted or replaced
615:Parts deleted or replaced
546:Parts deleted or replaced
498:Parts deleted or replaced
444:Parts deleted or replaced
417:Parts deleted or replaced
351:Parts deleted or replaced
105:Parts deleted or replaced
1374:1972 November-1973 March
1180:1970 December-1971 April
821:
49:
1138:1971 February and April
1453:Superseded by FAS 111
1397:Superseded by FAS 128
1383:Superseded by FAS 141
1342:Superseded by FAS 141
1328:Superseded by FAS 111
1292:1972 February and June
1273:Superseded by FAS 111
1259:Superseded by FAS 141
1245:Superseded by FAS 128
1217:Superseded by FAS 111
1203:Superseded by FAS 142
1194:1971 April; 1973 March
1189:Superseded by FAS 141
1119:Superseded by FAS 128
1104:
1101:
1068:Journal of Accountancy
430:Business Combinations
19:were published by the
1301:Superseded by FAS 95
1133:Superseded by APB 25
337:Omnibus Opinion—1967
286:Omnibus Opinion-1966
1425:Amended by FAS 111
893:
818:
532:Accounting Changes
403:Earnings per Share
40:
1287:Amended by FAS 96
1102:Interpretation No.
891:
816:
457:Intangible Assets
300:Many parts deleted
276:Many parts deleted
198:Many parts deleted
38:
1470:
1469:
1058:
1057:
889:
888:
814:
813:
1516:
1172:AIN-Key Man Life
1130:AIN-ARB43,Ch 13B
1093:
1026:1972 September 1
1015:1972 September 1
960:1970 September 1
949:1970 September 1
894:
819:
56:
41:
1524:
1523:
1519:
1518:
1517:
1515:
1514:
1513:
1499:
1498:
1475:
1222:1969-1972 March
1063:
1004:1971 December 1
993:1971 December 1
982:1971 February 1
971:1971 February 1
900:Official title
828:Official title
784:Heavily amended
736:Heavily amended
612:Heavily amended
543:Heavily amended
495:Heavily amended
54:
12:
11:
5:
1522:
1520:
1512:
1511:
1501:
1500:
1497:
1496:
1491:
1486:
1481:
1474:
1471:
1468:
1467:
1465:
1462:
1459:
1455:
1454:
1451:
1448:
1445:
1441:
1440:
1437:
1434:
1431:
1427:
1426:
1423:
1420:
1417:
1413:
1412:
1409:
1406:
1403:
1399:
1398:
1395:
1392:
1389:
1385:
1384:
1381:
1378:
1375:
1371:
1370:
1368:
1365:
1362:
1358:
1357:
1354:
1351:
1348:
1344:
1343:
1340:
1337:
1334:
1330:
1329:
1326:
1323:
1320:
1316:
1315:
1313:
1310:
1307:
1303:
1302:
1299:
1296:
1293:
1289:
1288:
1285:
1282:
1279:
1275:
1274:
1271:
1268:
1265:
1261:
1260:
1257:
1254:
1251:
1247:
1246:
1243:
1240:
1237:
1236:1971 September
1233:
1232:
1229:
1226:
1223:
1219:
1218:
1215:
1212:
1209:
1205:
1204:
1201:
1198:
1195:
1191:
1190:
1187:
1184:
1181:
1177:
1176:
1173:
1170:
1167:
1163:
1162:
1159:
1156:
1153:
1149:
1148:
1145:
1142:
1139:
1135:
1134:
1131:
1128:
1125:
1121:
1120:
1117:
1114:
1111:
1107:
1106:
1103:
1100:
1099:Official title
1097:
1062:
1059:
1056:
1055:
1049:
1045:
1044:
1038:
1034:
1033:
1027:
1023:
1022:
1016:
1012:
1011:
1005:
1001:
1000:
994:
990:
989:
983:
979:
978:
972:
968:
967:
961:
957:
956:
950:
946:
945:
939:
935:
934:
928:
924:
923:
917:
913:
912:
906:
902:
901:
898:
887:
886:
880:
877:
873:
872:
866:
863:
859:
858:
852:
851:1967 September
849:
845:
844:
837:
834:
830:
829:
826:
823:
812:
811:
810:
809:
804:
801:
795:
791:
790:
789:
788:
785:
780:
777:
771:
767:
766:
765:
764:
761:
756:
753:
747:
743:
742:
741:
740:
739:Parts replaced
737:
732:
729:
723:
719:
718:
717:
716:
711:
708:
702:
698:
697:
696:
695:
694:Parts replaced
692:
687:
684:
678:Extinguishment
674:
670:
669:
668:
667:
664:
661:
656:
653:
647:
643:
642:
641:
640:
637:
632:
629:
623:
619:
618:
617:
616:
613:
608:
605:
599:
595:
594:
593:
592:
587:
584:
578:
574:
573:
572:
571:
566:
563:
557:
553:
552:
551:
550:
547:
544:
539:
536:
530:
526:
525:
524:
523:
520:
515:
512:
506:
502:
501:
500:
499:
496:
491:
488:
482:
478:
477:
476:
475:
472:
469:
464:
461:
455:
451:
450:
449:
448:
445:
442:
437:
434:
428:
424:
423:
422:
421:
418:
415:
410:
407:
401:
397:
396:
395:
394:
389:
386:
380:
376:
375:
374:
373:
368:
365:
359:
355:
354:
353:
352:
349:
344:
341:
335:
331:
330:
329:
328:
325:
322:
317:
314:
308:
304:
303:
302:
301:
298:
293:
290:
284:
280:
279:
278:
277:
274:
269:
266:
260:
256:
255:
254:
253:
250:
247:
242:
239:
233:
229:
228:
227:
226:
223:
220:
215:
212:
206:
202:
201:
200:
199:
196:
191:
188:
182:
178:
177:
176:
175:
172:
169:
164:
161:
155:
151:
150:
149:
148:
143:
140:
134:
130:
129:
128:
127:
122:
119:
113:
109:
108:
107:
106:
103:
98:
95:
89:
85:
84:
83:
82:
79:
76:
71:
68:
62:
58:
57:
51:
48:
45:
13:
10:
9:
6:
4:
3:
2:
1521:
1510:
1507:
1506:
1504:
1495:
1492:
1490:
1487:
1485:
1482:
1480:
1477:
1476:
1472:
1466:
1463:
1460:
1458:1973 November
1456:
1452:
1449:
1446:
1444:1973 November
1442:
1438:
1435:
1432:
1428:
1424:
1421:
1418:
1414:
1410:
1407:
1404:
1400:
1396:
1393:
1390:
1386:
1382:
1379:
1376:
1372:
1369:
1366:
1363:
1359:
1355:
1352:
1349:
1345:
1341:
1338:
1335:
1331:
1327:
1324:
1321:
1319:1972 February
1317:
1314:
1311:
1308:
1306:1972 February
1304:
1300:
1297:
1294:
1290:
1286:
1283:
1280:
1276:
1272:
1269:
1266:
1264:1971 November
1262:
1258:
1255:
1252:
1248:
1244:
1241:
1238:
1234:
1230:
1227:
1224:
1220:
1216:
1213:
1210:
1206:
1202:
1199:
1196:
1192:
1188:
1185:
1182:
1178:
1174:
1171:
1168:
1166:1970 November
1164:
1160:
1157:
1154:
1150:
1146:
1143:
1140:
1136:
1132:
1129:
1126:
1122:
1118:
1115:
1112:
1108:
1094:
1091:
1089:
1085:
1081:
1077:
1073:
1069:
1060:
1054:
1050:
1046:
1043:
1039:
1035:
1032:
1028:
1024:
1021:
1017:
1013:
1010:
1006:
1002:
999:
995:
991:
988:
984:
980:
977:
973:
969:
966:
962:
958:
955:
951:
947:
944:
940:
938:1969 August 1
936:
933:
929:
927:1969 August 1
925:
922:
918:
914:
911:
907:
903:
895:
885:
881:
878:
874:
871:
867:
864:
860:
857:
853:
850:
846:
842:
838:
836:1962 April 13
835:
831:
820:
807:
806:
805:
802:
800:
796:
793:
786:
783:
782:
781:
778:
776:
772:
769:
762:
759:
758:
757:
754:
752:
748:
745:
738:
735:
734:
733:
730:
728:
724:
721:
714:
713:
712:
709:
707:
703:
700:
693:
690:
689:
688:
685:
683:
679:
675:
672:
665:
662:
659:
658:
657:
654:
652:
648:
645:
638:
636:Parts deleted
635:
634:
633:
630:
628:
624:
621:
614:
611:
610:
609:
606:
604:
600:
597:
590:
589:
588:
585:
583:
579:
576:
569:
568:
567:
564:
562:
558:
555:
548:
545:
542:
541:
540:
537:
535:
531:
528:
521:
518:
517:
516:
513:
511:
507:
504:
497:
494:
493:
492:
489:
487:
483:
480:
473:
471:Parts deleted
470:
467:
466:
465:
462:
460:
456:
453:
446:
443:
440:
439:
438:
435:
433:
429:
426:
419:
416:
413:
412:
411:
408:
406:
402:
399:
392:
391:
390:
387:
385:
381:
378:
371:
370:
369:
366:
364:
360:
357:
350:
347:
346:
345:
342:
340:
336:
333:
326:
324:Parts deleted
323:
320:
319:
318:
315:
313:
309:
306:
299:
296:
295:
294:
291:
289:
285:
282:
275:
272:
271:
270:
267:
265:
261:
258:
251:
249:Parts deleted
248:
245:
244:
243:
240:
238:
234:
231:
224:
222:Parts deleted
221:
218:
217:
216:
213:
211:
207:
204:
197:
194:
193:
192:
189:
187:
183:
180:
173:
171:Parts deleted
170:
167:
166:
165:
162:
160:
156:
153:
146:
145:
144:
141:
139:
135:
132:
125:
124:
123:
120:
118:
114:
111:
104:
101:
100:
99:
96:
94:
90:
87:
80:
78:Parts deleted
77:
74:
73:
72:
69:
67:
63:
60:
46:
43:
42:
36:
34:
30:
26:
22:
18:
1088:Codification
1087:
1079:
1075:
1071:
1067:
1064:
1048:1973 June 30
1037:1973 June 30
879:1970 October
840:
16:
15:
817:Statements
803:June. 1973
779:June. 1973
538:July. 1971
163:Sept. 1964
50:Issue Date
1416:1973 March
1402:1973 March
1388:1973 March
1347:1972 March
1152:1972 March
1124:1971 March
916:1968 May 1
905:1968 May 1
755:May. 1973
731:May. 1973
710:Nov. 1972
686:Oct. 1972
655:Oct. 1972
631:Apr. 1972
607:Apr. 1972
586:Apr. 1972
565:Aug. 1971
514:Mar. 1971
490:Mar. 1971
463:Aug. 1970
436:Aug. 1970
409:May. 1969
388:Mar. 1969
367:Mar. 1969
343:Dec. 1967
316:Dec. 1967
292:Dec. 1966
268:Dec. 1966
241:Nov. 1966
190:Oct. 1965
142:Mar. 1964
121:Oct. 1963
97:Dec. 1962
70:Nov. 1962
1464:AIN-APB30
1450:AIN-APB22
1436:AIN-APB25
1430:1973 June
1422:AIN-APB26
1408:AIN-APB23
1394:AIN-APB20
1380:AIN-APB16
1367:AIN-APB21
1361:1972 June
1339:AIN-APB16
1325:AIN-ARB51
1298:AIN-APB19
1284:AIN-APB18
1256:AIN-APB16
1242:AIN-APB15
1228:AIN-APB11
1200:AIN-APB17
1186:AIN-APB16
1158:AIN-APB11
1116:AIN-APB15
1110:1970 July
1105:Comments
1053:full-text
1042:full-text
1031:full-text
1020:full-text
1009:full-text
998:full-text
987:full-text
976:full-text
965:full-text
954:full-text
943:full-text
932:full-text
921:full-text
910:full-text
884:full-text
870:full-text
865:1969 June
856:full-text
799:full-text
775:full-text
751:full-text
727:full-text
706:full-text
682:full-text
651:full-text
627:full-text
603:full-text
582:full-text
561:full-text
534:full-text
510:full-text
486:full-text
459:full-text
432:full-text
405:full-text
384:full-text
363:full-text
339:full-text
312:full-text
288:full-text
264:full-text
237:full-text
214:May 1966
210:full-text
186:full-text
159:full-text
138:full-text
117:full-text
93:full-text
66:full-text
39:Opinions
1503:Category
1473:See also
1353:AIN-APB4
1312:AIN-APB4
1270:AIN-APB7
1214:AIN-APB8
1144:AIN-APB9
680:of Debt
53:Changes
1489:US GAAP
760:Amended
691:Amended
660:Amended
591:Amended
570:Amended
519:Amended
468:Amended
441:Amended
414:Amended
348:Amended
321:Amended
297:Amended
273:Amended
246:Amended
219:Amended
195:Amended
168:Amended
102:Amended
75:Amended
676:Early
47:Title
1208:1968
1096:Date
897:Date
825:Date
794:31.
770:30.
746:29.
722:28.
701:27.
673:26.
646:25.
622:24.
598:23.
577:22.
556:21.
529:20.
505:19.
481:18.
454:17.
427:16.
400:15.
393:None
379:14.
372:None
358:13.
334:12.
307:11.
283:10.
147:None
44:No.
1090:.
822:No.
259:9.
232:8.
205:7.
181:6.
154:5.
133:4.
112:3.
88:2.
61:1.
1505::
843:.
876:4
862:3
848:2
833:1
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