APB accounting principles: volume 2: Original pronouncements 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 Original Pronouncements 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. The APB Opinions section had been removed from the loose-leaf volume and was scanned from the 1973 bound volume. Materials relating to business combinations had been removed from the loose-leaf edition's sections of the Interpretations ( pp. 9641-9647; 9711-115; 9728-9732; 9739-9740; 9749-9751) and were inserted using the appropriate sections of the bound edition. 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 2: Original pronouncements as of June 30, 1973" (1973). Association Sections, Divisions, Boards, Teams. 166.
https://egrove.olemiss.edu/aicpa_assoc/166