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FASB Concepts Statements and Superseded FASB Literature (as amended) AICPA Accounting Interpretations
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AIN-APB 4 — Accounting for the Investment Credit: Accounting Interpretations of APB Opinion No. 4AIN-APB 9 — Reporting the Results of Operations: Unofficial Accounting Interpretations of APB Opinion No. 9AIN-APB 16 — Business Combinations: Accounting Interpretations of APB Opinion No. 16AIN-APB 17 — Intangible Assets: Unofficial Accounting Interpretations of APB Opinion No. 17AIN-APB 18 — The Equity Method of Accounting for Investments in Common Stock: Accounting Interpretations of APB Opinion No. 18AIN-APB 21 — Interest on Receivables and Payables: Accounting Interpretations of APB Opinion No. 21AIN-APB 25 — Accounting for Stock Issued to Employees: Accounting Interpretations of APB Opinion No. 25AIN-APB 26 — Early Extinguishment of Debt: Accounting Interpretations of APB Opinion No. 26AIN-APB 30 — Reporting the Results of Operations: Accounting Interpretations of APB Opinion No. 30
AIN-APB 4 — Accounting for the Investment Credit: Accounting Interpretations of APB Opinion No. 4AIN-APB 9 — Reporting the Results of Operations: Unofficial Accounting Interpretations of APB Opinion No. 9AIN-APB 16 — Business Combinations: Accounting Interpretations of APB Opinion No. 16AIN-APB 17 — Intangible Assets: Unofficial Accounting Interpretations of APB Opinion No. 17AIN-APB 18 — The Equity Method of Accounting for Investments in Common Stock: Accounting Interpretations of APB Opinion No. 18AIN-APB 21 — Interest on Receivables and Payables: Accounting Interpretations of APB Opinion No. 21AIN-APB 25 — Accounting for Stock Issued to Employees: Accounting Interpretations of APB Opinion No. 25AIN-APB 26 — Early Extinguishment of Debt: Accounting Interpretations of APB Opinion No. 26AIN-APB 30 — Reporting the Results of Operations: Accounting Interpretations of APB Opinion No. 30