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" This principle is now part of the body of generally accepted accounting principles set forth by the Accounting Principles Board of the American Institute of Certified Public Accountants. "
Investigation of Conglomerate Corporations: Hearings Before Antitrust ... - Page 120
by United States. Congress. House. Committee on the Judiciary. Subcommittee No. 5 - 1970
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Annual Report of the SEC.

United States. Securities and Exchange Commission - 1963
...Commission stated, in its release, that it will accept with certain limitations either the method endorsed by the Accounting Principles Board of the American Institute of Certified Public Accountants 59 or the 48-52 percent method or, in the case of regulated industries, the 100 percent...
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Hearings, Reports and Prints of the Joint Economic Committee

United States. Congress. Joint Economic Committee - 1968
...mature. This principle is now part of the body of generally accepted accounting principles set forth by the Accounting Principles Board of the American Institute of Certified Public Accountants. (d) In the relatively infrequent occurrence of plan termination, it provides the means...
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Michigan Business Reports, Issue 57

University of Michigan. Bureau of Business Research - 1967
...cash acquisitions may be accounted for as poolings of interests.14 Two recent pronouncements issued by the Accounting Principles Board of the American Institute of Certified Public Accountants provide additional support for the pooling concept as acceptable accounting practice: The...
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Proposed Welfare and Pension Plan Protection Act: Hearings, Ninetieth ...

United States. Congress. House. Committee on Education and Labor. General Subcommittee on Labor - 1968 - 344 pages
...insurance, securities, disclosure, and trusts. Beyond government regulation, rules recently adopted by the Accounting Principles Board of the American Institute of Certified Public Accountants, relating to such matters as accounting and actuarial cost methods, funding, and disclosure,...
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Old Age Income Assurance: A Compendium of Papers on Problems and ..., Parts 1-3

1968
...mature. This principle is now part of the body of generally accepted accounting principles set forth by the Accounting Principles Board of the American Institute of Certified Public Accountants. (d) In the relatively infrequent occurrence of plan termination, it provides the means...
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Proposed Welfare and Pension Plan Protection Act, Hearings Before the ...

United States. Congress. House. Education and Labor - 1968 - 344 pages
...insurance, securities, disclosure, and trusts. Beyond government regulation, rules recently adopted by the Accounting Principles Board of the American Institute of Certified Public Accountants, relating to such matters as accounting and actuarial cost methods, funding, and disclosure,...
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Amendments to the Defense Production Act, Hearing Before ..., 90-2 on S.3097 ...

United States. Congress. Senate. Committee on Banking and Currency - 1968 - 205 pages
...professional specialists impose their own demanding requirements in conformity with these developed by the Accounting Principles Board of the American Institute of Certified Public Accountants. Then they are required to certify to validity of the statements. Any accountant who certifies...
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Committee Prints

United States. Congress. Joint Economic Committee - 1968
...mature. This principle is now part of the body of generally accepted accounting principles set forth by the Accounting Principles Board of the American Institute of Certified Public Accountants. (d) In the relatively infrequent occurrence of plan termination, it provides the means...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973
...and for which the principles set forth in Accounting Principles Board Opinion No. 20 (APB 20) issued by the Accounting Principles Board of the American Institute of Certified Public Accountants in July 1971, require that the income ascertained under the former method of accounting...
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Private Welfare and Pension Plan Legislation: Hearings, Ninety-first ...

United States. Congress. House. Committee on Education and Labor. General Subcommittee on Labor - 1970 - 946 pages
...problem is the increased recognition of unrealized gains as recommended in opinion No. 8, as proposed by the accounting principles board of the American Institute of Certified Public Accountants. In one airline where 41 percent (based on book value) is in common stocks, a recent report...
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