Matches in DBpedia 2016-04 for { <http://dbpedia.org/resource/Accounting_Principles_Board> ?p ?o }
Showing triples 1 to 32 of
32
with 100 triples per page.
- Accounting_Principles_Board abstract "The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements on accounting principles until 1973, when it was replaced by the Financial Accounting Standards Board (FASB).The APB was disbanded in the hopes that the smaller, fully independent FASB could more effectively create accounting standards. The APB and the related Securities Exchange Commission were unable to operate completely independently of the U.S. government. According to the SEC, \"the overall record of the APB was a reasonably good one, but it seems likely that a smaller full-time body directly in control of its research holds promise of more success.\" Among others, Abraham Briloff was critical of some actions of the Accounting Principles Board. In response to APB 17, Briloff referred to the APB as the \"Accounting Pragmatics Board\".Of the 31 APB opinions and 4 statements, several were instrumental in improving the theory and practice of significant areas of accounting. Many have been superseded by FASB pronouncements; 19 opinions still stand as part of generally accepted accounting principles:".
- Accounting_Principles_Board wikiPageID "4708646".
- Accounting_Principles_Board wikiPageLength "5854".
- Accounting_Principles_Board wikiPageOutDegree "14".
- Accounting_Principles_Board wikiPageRevisionID "705926559".
- Accounting_Principles_Board wikiPageWikiLink Abraham_J._Briloff.
- Accounting_Principles_Board wikiPageWikiLink Accounting.
- Accounting_Principles_Board wikiPageWikiLink American_Institute_of_Certified_Public_Accountants.
- Accounting_Principles_Board wikiPageWikiLink Category:Accounting_in_the_United_States.
- Accounting_Principles_Board wikiPageWikiLink Category:Accounting_organizations.
- Accounting_Principles_Board wikiPageWikiLink Convertible_bond.
- Accounting_Principles_Board wikiPageWikiLink Equity_method.
- Accounting_Principles_Board wikiPageWikiLink Extinguishment.
- Accounting_Principles_Board wikiPageWikiLink Financial_Accounting_Standards_Board.
- Accounting_Principles_Board wikiPageWikiLink Generally_accepted_accounting_principles.
- Accounting_Principles_Board wikiPageWikiLink Intangible_asset.
- Accounting_Principles_Board wikiPageWikiLink List_of_Accounting_Principles_Board_Opinions.
- Accounting_Principles_Board wikiPageWikiLink U.S._Securities_and_Exchange_Commission.
- Accounting_Principles_Board wikiPageWikiLinkText "Accounting Principles Board".
- Accounting_Principles_Board subject Category:Accounting_in_the_United_States.
- Accounting_Principles_Board subject Category:Accounting_organizations.
- Accounting_Principles_Board hypernym Body.
- Accounting_Principles_Board type Organisation.
- Accounting_Principles_Board type Organization.
- Accounting_Principles_Board type Organization.
- Accounting_Principles_Board comment "The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements on accounting principles until 1973, when it was replaced by the Financial Accounting Standards Board (FASB).The APB was disbanded in the hopes that the smaller, fully independent FASB could more effectively create accounting standards.".
- Accounting_Principles_Board label "Accounting Principles Board".
- Accounting_Principles_Board sameAs Q4672770.
- Accounting_Principles_Board sameAs m.0cjfv3.
- Accounting_Principles_Board sameAs Q4672770.
- Accounting_Principles_Board wasDerivedFrom Accounting_Principles_Board?oldid=705926559.
- Accounting_Principles_Board isPrimaryTopicOf Accounting_Principles_Board.