Accounting Research Tool
FASB Concepts Statements and Superseded FASB Literature (as amended)

FASB Accounting Principles Board Opinions

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APB 1: New Depreciation Guidelines and RulesAPB 2: Accounting for the "Investment Credit"APB 3: The Statement of Source and Application of FundsAPB 4: Accounting for the "Investment Credit"APB 5: Reporting of Leases in Financial Statements of LesseeAPB 6: Status of Accounting Research BulletinsAPB 7: Accounting for Leases in Financial Statements of LessorsAPB 8: Accounting for the Cost of Pension PlansAPB 9: Reporting the Results of OperationsAPB 10: Omnibus Opinion—1966APB 11: Accounting for Income TaxesAPB 12: Omnibus Opinion—1967APB 13: Amending Paragraph 6 of APB Opinion No. 9, Application to Commercial BanksAPB 14: Accounting for Convertible Debt and Debt Issued with Stock Purchase WarrantsAPB 15: Earnings per ShareAPB 16: Business CombinationsAPB 17: Intangible AssetsAPB 18: The Equity Method of Accounting for Investments in Common StockAPB 19: Reporting Changes in Financial PositionAPB 20: Accounting ChangesAPB 21: Interest on Receivables and PayablesAPB 22: Disclosure of Accounting PoliciesAPB 23: Accounting for Income Taxes—Special AreasAPB 24: Accounting for Income Taxes—Investments in Common Stock Accounted for by the Equity Method (Other than Subsidiaries and Corporate Joint Ventures)APB 25: Accounting for Stock Issued to EmployeesAPB 26: Early Extinguishment of DebtAPB 27: Accounting for Lease Transactions by Manufacturer or Dealer LessorsAPB 28: Interim Financial ReportingAPB 29: Accounting for Nonmonetary TransactionsAPB 30: Reporting the Results of Operations—Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and TransactionsAPB 31: Disclosure of Lease Commitments by Lessees