APB accounting principles: volume 1: Current text as of June 30, 1973

Authors

American Institute of Certified Public Accountants. Accounting Principles Board

Files

Publication Date

1973

Relational Format

book

Publisher

Originally published by: American Institute of Certified Public Accountants

Keywords

Accounting -- History -- United States

Disciplines

Accounting | Taxation

Comments

The 1973 edition of Current text is available as the last update (Supplement 18, issued October 1973)) of the loose-leaf service that began in 1968. It is also available as a bound volume published in 1973. While the loose-leaf version and the bound volume should be identical, there are discrepancies, probably due to filing errors in the loose-leaf. The loose-leaf edition was the basis for scanning and missing pages in the loose-leaf were inserted using the bound volume. Materials relating to business combinations had been removed from the loose-leaf edition and were inserted using the appropriate section of the bound edition. Section 1091, Accounting for business combinations, was inserted from bound volume. Pages that were inadvertently left in the loose-leaf version and not in the bound version were retained in the scanned version. Pages 2351-2358, 3401-3405, 4704 were not in the bound edition (probably superseded pages incorrectly not removed from loose-leaf version). Pages 5779-5 and 5779-6 from Supplement no. 11 were incorrectly not removed from loose-leaf. Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Recommended Citation

American Institute of Certified Public Accountants. Accounting Principles Board, "APB accounting principles: volume 1: Current text as of June 30, 1973" (1973). Association Sections, Divisions, Boards, Teams. 159.
https://egrove.olemiss.edu/aicpa_assoc/159