...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...

...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...

...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...

...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,...

...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...

...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,...

...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...

...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...

...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...

...become more familiar with Section 1707.041. I, for one, will very quickly make it an old friend. 122 (The document referred to at p. 75 follows:) EXPOSURE...from persons interested In Financial Reporting by t» ACCOUNTING PRINCIPLES BOARD OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Comments...