...earnings. We understand from Assistant Secretary Nolan's testimony that this problem has been recognized by the Accounting Principles Board of the American Institute of Certified Public Accountants (AICl'A), and that the Board has concluded that there is no requirement that deferred tax...

...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...

...earnings. We understand from Assistant Secretary Nolan's testimony that this problem has been recognized by the Accounting Principles Board of the American Institute of Certified Public Accountants (AICPA), and that the Board has concluded that there is no requirement that deferred tax...

...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...

...striving to conform its accounting rules to generally accepted accounting principles as promulgated by the Accounting Principles Board of the American Institute of Certified Public Accountants, whenever possible in the light of its responsibilities under the provisions of the Interstate...

...decisions in this regard as long as they are within "generally accepted accounting principles" set forth by the Accounting Principles Board of the American Institute of Certified Public Accountants. However, "generally accepted accounting principles" permit widespread variations in treatment,...

...disclosure rules for pension costs in the financial statements of a company. Under the rules promulgated by the Accounting Principles Board of the American Institute of Certified Public Accountants the excess, if any, of the actuarially computed value of vested benefits over the pension...

...between regulated accounting and "Generally Accepted Accounting Principles." such as those promulgated by the Accounting Principles Board of the American Institute of Certified Public Accountants. Before discussing the differences between "Generally Accepted Accounting Principles" (GAAP)...

...record provisions for deferred Income taxes in their counts, nor do they follow the method prescribed by the Accounting Principles Board of the American Institute of Certified Public Accountants for reporting prior period adjustments. On the other hand, SEC forms do call for financial...

...past service liabilities as proposed in S. 3598 is minimal. It is consistent with Opinion 8 issued by the Accounting Principles Board of the American Institute of Certified Public Accountants. The Bell companies are funding over a shorter period which we feel is consistent with...